Case Law (Court Cases)
Court decisions are official interpretations and applications of the IRC by the judicial branch of the government. In this process, additional tax law is generated that can carry the full force for the statute itself. From a research standpoint it is important to understand the precedential value of court cases, how they are cited, and the process for review of the court's decision. The federal court system consists of three trial courts and two levels of appellate courts. The three trial courts are the U.S. Tax Court, the U.S. District Courts, and the U.S. Court of Federal Claims. The two appellate courts are the U.S. Court of Appeals and the U.S. Supreme Court. All litigation must start in one of the three types of trial courts. For more background on Judicial sources click here.
You can search for specific court cases either by name or subject matter. If you know the name of the court case click on the appropriate letter for a brief summary and a link to the complete text.
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If you do not know the name of the court case you can search by subject using the Master Index.