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ACC 3043: Federal Income Taxation (Smith)

Finding Tax Cases From Databases

  • It covers tax cases. The easy way to search tax cases within CCH is use its "all content" search box which is on the top of the screen when you get into CCH. You need to first select "Federal Tax" on the left bar of CCH.
  • Then type a case name in the "all content" search box, for instance, "Harsaghy V. Commissioner" into that search box, you should get a list of results for this case.  
  • However, the most effective, fastest way to get to a case in CCH, if you have a citation number "2 TC 484" (that is citation number for case Harsaghy V. Commissioner) is taking advantage of "Citations" feature or use "Citator".  
  • Also covers tax cases. After typing a case name, for instance, "Harsaghy V. Commissioner" into the "search" box, you need to choose sources within RIA Checkpoint by checking the box for "Primary Source Materials".  
  • If you want to quickly get the precise result you want, you need to use the "Find by Citation" feature, and then click on the "Cases" and select the appropriate template box to type into the case numbers 2 TC 484 (that is citation number for case Harsaghy V. Commissioner).

Citation to a Case

Here’s an example of a citation to a regular Tax Court Opinion:

Hynes v. Commissioner, 74 TC 1266 (1980)

where:

  • Hynes v. Commissioner is the case name
  • 74 is the volume number of the Reports of the United States Tax Court (T.C.)
  • 1266 is the Tax Court decision number.
  • 1980 is the year of the opinion.

If you prefer, you may use Reports of the United States Tax Court (T.C.) at UTSA Library. For instance, for this case - Harsaghy V. Commissioner, 2 TC 484 (1943) - you can use volume 2 of Reports of the United States Tax Court (T.C.), on page 484, to get full text of the same content of the court decision on this case in print instead of in the database CCH or RIA