Name the three court case reporters that publish tax and non-tax district court decisions. Illustrate the elements of a citation that might be found in each reporter. Explain what each part of the citation means.
Answer to relevant QuestionsIs the U. S. Court of Federal Claims a national court? Must a taxpayer go to Washington, D. C., to present a case to this court? Identify the circuit court that would hear the case of a taxpayer who lives or works in each of the following areas: a. Arizona b. Alabama c. Alaska d. Arkansas e. Washington, D. C. Discuss the precedential value of a court of appeals decision. Which court of appeals decisions are most important to a specific taxpayer? Locate the court case Container Corporation v. Commissioner, 134 T. C. No. 5 (2010). Using only the head-notes, answer the following questions: a. What issue(s) did the court address? b. What was the ruling of the court? Find the court decision located at T. C. Memo. 2001-71. a. Which court heard the case? b. Who was the judge(s)? c. In what year was the case decided? d. What was the issue(s) involved?
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