CITATORS AND OTHER FINDING DEVICES

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CITATORS AND OTHER FINDING DEVICES

• Chapter 8

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Citators

• Precedent drives our system of law, tax law not
  excluded. And, precedent constantly changes.
• You must be current
• You have to have
• The last word

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Citators (contd)

• In making a ruling, a judge will almost always
  cite other cases (precedents) that guide him/her
  in the final holding.
• Citators help you trace a wealth of information
  about the history of a particular issue.
• Learn to use it

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Citators (contd)

• Purpose
• Trace the history of an established
  interpretation of law.
• Monitor reaction of subsequent courts considering
  the issue.
• Evaluate the strength of holding of a case (How
  has it held up, and why?).

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Citators (contd)

• The various citators published will give the same
  basic information.
• But have variations on the additional info
  provided given by abbreviation

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Citators (contd)

• Commercial citators
• Shepards Citator the original (Shepardizing)
• LexisNexis
• RIA
• CCH

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Shepards and LexisNexis

• Shepards
• To find a case, must know the reporter citation
  you cannot access by case n
• Comprehensive
• (perhaps too comprehensive for tax research)
• Gives you the first page of each case cited
• The problem you have to physically search for
  where in the case it is cited

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Shepards and LexisNexis (contd)

• LexisNexis Auto Cite (also provides Shepards)
• Objective
• Absolute accurate citations, within 24 hours of
  receipt of a case
• Provides
• Correct spelling
• Official citation
• Year of decision
• Official and most official parallel cites

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CCH Citator

• Gives citations both to own USTC series, and to
  parallel citation in other primary reporter
• Again, directs researcher to first page of case
• Beware lists only those cases CCH editors
  believe have good precedential value. Thus,
  helping you eliminate irrelevant just be aware.

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CCH Citator (contd)

• Covers only income tax cases
• CCH has another service for EG and Excise
• Gives no clue as to whether citing case followed,
  distinguished, explained, etc.
• Does not give evaluations of the citing case

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RIA Citator

• Lists all cases that have even mentioned cited
  case
• Gives researcher much more detail, expedites
  research
• Using symbols, gives researcher an evaluation of
  the citing case
• Directs researcher to the page on which cited
  case is discussed

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RIA Citator (contd)

• Evaluation symbols
• c citing case court adversely commented on the
  reasoning ..
• e cited case is used favorably by the citing
  court
• f the reasoning of the court in the cited case
  is followed b the later decision
• K the cited and citing case principles are
  reconciled
• n the cited case was noted in a dissenting
  opinion
• Etc.

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• CCH Citation Examples

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CCH Fausner 55 TC 620

• Fausner, Donald W.ANNOTATED AT ... 2002FED
  8570.175 8590.25 11,620.518 13,603.137
• l TC--Dec. 30,606 55 TC 620
• Whitaker, TC, Dec. 49,724(M), 67 TCM 2408, TC
  Memo. 1994-109
• Brinley, CA-5, 86-1 USTC 9247, 782 F2d 1326
• Singer Co., CtCls, 71-2 USTC 9685, 196 CtCls 90,
  449 F2d 413
• Morrison, TC, Dec. 43,733(M), 53 TCM 251, TC
  Memo. 1987-112
• (Etc.)

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CCH Fausner 55 TC 620 (Contd)

• Olsen, TC, Dec. 33,558(M), 34 TCM 1558, TC Memo.
  1975-360
• Fausner, TC, Dec. 31,051(M), 30 TCM 1187, TC
  Memo. 1971-277
• Castillo, TC, Dec. 30,752(M), 30 TCM 354, TC
  Memo. 1971-87
• Boerner, TC, Dec. 30,701(M), 30 TCM 240, TC Memo.
  1971-54
• Anderson, TC, Dec. 30,652, 55 TC 756
• Hitt, TC, Dec. 30,607, 55 TC 628
• Notice 97-24 , 1997-1 CB 409

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Notice 97-24 , 1997-1 CB 409

• Irrelevant. In regard to one of the other issues.

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Fausner, Dec. 30,051(M)

• TC--Dec. 31,051(M) 30 TCM 1187 TC Memo.
  1971-277
• Wilmoth, TC, Dec. 37,864(M), 41 TCM 1370, TC
  Memo. 1981-206
• (Etc.)

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Fausner, CA-5 (affg TC per curiam), 73-1 USTC
9180

• l CA-5--(aff'g TC per curiam), 73-1 USTC 9180
  472 F2d 561
• Coker, CA-2, 73-2 USTC 9757, 487 F2d 593
• Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo.
  1981-735
• Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC
  Memo. 1980-310
• (Etc.)

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Fausner, SCt (affg CA-5 per curiam), 73-2 USTC
9515

• l SCt--(aff'g CA-5 per curiam), 73-2 USTC 9515
  413 US 838 93 SCt 820 Ct D 1967 1974-2 CB 42
• Brewer, TC, Dec. 49,732(M), 67 TCM 2448, TC Memo.
  1994-117
• Baker, TC, Dec. 49,032(M), 65 TCM 2612, TC Memo.
  1993-205
• Griffin, Jr., TC, Dec. 48,111(M), 63 TCM 2582, TC
  Memo. 1992-186
• Williams, TC, Dec. 47,752(M), 62 TCM 1244, TC
  Memo. 1991-567
• Strohmaier, TC, Dec. 53,483, 113 TC 106
• (Etc.)

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Fausner, SCt (affg CA-5 per curiam), 73-2 USTC
9515 (Contd)

• Crist, TC, Dec. 32,504(M), 33 TCM 326, TC Memo.
  1974-67
• Anderson, TC, Dec. 32,118, 60 TC 834
• Romer, TC, Dec. 54,399(M), TC Memo. 2001-168, 82
  TCM 132
• Rev. Rul. 75-380
• ? CA-5--(aff'g TC per curiam), 73-1 USTC 9180
  472 F2d 561
• Coker, CA-2, 73-2 USTC 9757, 487 F2d 593
• Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo.
  1981-735
• Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC
  Memo. 1980-310

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Fausner, SCt (affg CA-5 per curiam), 73-2 USTC
9515 (Contd)

• ? CA-5--(aff'g TC per curiam), 73-1 USTC 9180
  472 F2d 561
• Coker, CA-2, 73-2 USTC 9757, 487 F2d 593
• Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo.
  1981-735
• Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC
  Memo. 1980-310
• DeVine, TC, Dec. 33,610(M), 35 TCM 23, TC Memo.
  1976-8
• Bodzin, TC, Dec. 32,115, 60 TC 820
• Bradley, TC, Dec. 32,061(M), 32 TCM 793, TC Memo.
  1973-163
• ?l TC--Dec. 31,051(M) 30 TCM 1187 TC Memo.
  1971-277

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Remember ..

• the last word

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• Questions?