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CHAPTER FOUR

JUDICIAL INTERPRETATIONS. CHAPTER FOUR. EXPECTED LEARNING OUTCOMES. Understand the following about judicial interpretations: The different types of tax cases Their level of authority How they are located How to examine them How to determine their validity How they are cited.

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CHAPTER FOUR

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  1. JUDICIAL INTERPRETATIONS CHAPTER FOUR

  2. EXPECTED LEARNING OUTCOMES • Understand the following about judicial interpretations: • The different types of tax cases • Their level of authority • How they are located • How to examine them • How to determine their validity • How they are cited

  3. TYPES OF JUDICIAL INTERPRETATIONS Tax Court District Court U.S. Court of Federal Claims Circuit Court of Appeals Supreme Court Federal Circuit U.S. Court of Appeals

  4. THE AUTHORITY OFJUDICIAL INTERPRETATIONS • Doctrine of precedential authority or stare decisis • The Golsen Rule

  5. Factors to Consider in Determining Authority • Level of authority • Jurisdiction of the court • Factual similarity • Code Section at issue • Logic of analysis

  6. Structure of a Case • Case title • Housekeeping notations • Attorneys involved • Description of the facts • Identification of the key issues • Court’s opinion

  7. Briefing a Case • Case name and cite • Case facts • Issue before the court • Court’s conclusion • Court’s reasoning

  8. How to Access Case Law • Official Reporters • Unofficial Reporters • United States Tax Cases (CCH) • American Federal Tax Reporter (RIA)

  9. Citing Cases • Case name • Volume of reporter • Abbreviation of reporter name • Page/paragraph when case begins • Court and year of decision

  10. Citing a Tax Court Case • Regular Decision • Lucky Duck, 80 TC 100 (1999) • Memo Decision • Lucky Duck, 75 TCM 200 (1999) • Lucky Duck, 1999 RIA Memo TC ¶99,500 (1999)

  11. Citing a Non-Tax Court Case • USTC • Duck v. Commissioner, 99-1 USTC 100 (CA 7) • AFTR • Duck v. Commissioner, 75 AFTR99-2000 (1999)

  12. Sources of Case Texts • Print/Paper • CD-ROM • Modem • Web

  13. Confirming the Reliability of a Case • Danger of being reversed or overruled • The Citator

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