Federal Tax Law Research: Locating U.S. Courts of Appeals Opinions
Locating U.S. Courts of Appeals Opinions
Opinions of the U.S. Courts of Appeals can be found in:
- Federal Reporter Series KF 105.F43 (1880 to the present)
- United States Tax Cases (CCH) KF 6280.A2 C63
The USTC is also available online in CCH Tax Research NetWork on the Harvard Law School Network and at some law firms. To search in USTC, click on the Federal Tab, click on the Cases hyperlink under the Primary Sources heading, select U.S. Tax Cases, enter search terms in the box at the top of the screen, and click on search.
- American Federal Tax Reports (RIA) KF 6280.A2 A5
The AFTR is also available online in RIA Checkpoint on the Harvard Law School Network and at some law firms. To search the AFTR, expand the Federal Tax Cases link under the Primary Sources Materials heading and search in the AFTR databases.
- Westlaw: FTX-CTA This database contains opinions from the federal appellate courts that relate to taxation from 1891 to the present.
- Lexis: FEDTAX;USAPP This database contains opinions from the federal appellate courts that relate to taxation from 1789 to the present.