2. CITATORS AND OTHER FINDING DEVICES Chapter 8

3. 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

4. Citators (cont’d) 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

5. Citators (cont’d) 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?).

6. Citators (cont’d) The various citators published will give the same basic information. But have variations on the additional info provided – given by abbreviation

7. Citators (cont’d) Commercial citators: –Shepard’s Citator – the “original” (Shepardizing) –LexisNexis –RIA –CCH

8. Shepard’s and LexisNexis Shepard’s 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 –T–The problem – you have to physically search for where in the case it is cited

9. Shepard’s and LexisNexis ( cont’d) LexisNexis – Auto Cite (also provides Shepard’s) 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

10. 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.

11. CCH Citator (cont’d) Covers only income tax cases –CCH has another service for E&G and Excise Gives no clue as to whether citing case followed, distinguished, explained, etc. –Does not give evaluations of the citing case

12. 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

13. RIA Citator (cont’d) 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.

14. CCH Citation Examples

15. CCH – Fausner 55 TC 620 Fausner, Donald W. ANNOTATED AT... 2002FED ¶8570.175; ¶8590.25; ¶11,620.518; ¶13,603.1372002FED ¶8570.175; ¶8590.25; ¶11,620.518; ¶13,603.137 l TC--Dec. 30,606; 55 TC 620Dec. 30,606; 55 TC 620 Whitaker, TC, Dec. 49,724(M), 67 TCM 2408, TC Memo. 1994-109Dec. 49,724(M), 67 TCM 2408, TC Memo. 1994-109 Brinley, CA-5, 86-1 USTC ¶9247, 782 F2d 132686-1 USTC ¶9247, 782 F2d 1326 Singer Co., CtCls, 71-2 USTC ¶9685, 196 CtCls 90, 449 F2d 41371-2 USTC ¶9685, 196 CtCls 90, 449 F2d 413 Morrison, TC, Dec. 43,733(M), 53 TCM 251, TC Memo. 1987-112Dec. 43,733(M), 53 TCM 251, TC Memo. 1987-112 (Etc.)

16. CCH – Fausner 55 TC 620 (Cont’d) Olsen, TC, Dec. 33,558(M), 34 TCM 1558, TC Memo. 1975-360Dec. 33,558(M), 34 TCM 1558, TC Memo. 1975-360 Fausner, TC, Dec. 31,051(M), 30 TCM 1187, TC Memo. 1971-277Dec. 31,051(M), 30 TCM 1187, TC Memo. 1971-277 Castillo, TC, Dec. 30,752(M), 30 TCM 354, TC Memo. 1971-87Dec. 30,752(M), 30 TCM 354, TC Memo. 1971-87 Boerner, TC, Dec. 30,701(M), 30 TCM 240, TC Memo. 1971-54Dec. 30,701(M), 30 TCM 240, TC Memo. 1971-54 Anderson, TC, Dec. 30,652, 55 TC 756Dec. 30,652, 55 TC 756 Hitt, TC, Dec. 30,607, 55 TC 628Dec. 30,607, 55 TC 628 Notice 97-24, 1997-1 CB 409

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

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

19. Fausner, CA-5 – (aff’g 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.)

20. Fausner, SCt – (aff’g 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 4273-2 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. 1994-117Dec. 49,732(M), 67 TCM 2448, TC Memo. 1994-117 Baker, TC, Dec. 49,032(M), 65 TCM 2612, TC Memo. 1993-205Dec. 49,032(M), 65 TCM 2612, TC Memo. 1993-205 Griffin, Jr., TC, Dec. 48,111(M), 63 TCM 2582, TC Memo. 1992-186Dec. 48,111(M), 63 TCM 2582, TC Memo. 1992-186 Williams, TC, Dec. 47,752(M), 62 TCM 1244, TC Memo. 1991-567Dec. 47,752(M), 62 TCM 1244, TC Memo. 1991-567 Strohmaier, TC, Dec. 53,483, 113 TC 106Dec. 53,483, 113 TC 106 (Etc.)

21. Fausner, SCt – (aff’g CA-5 per curiam), 73-2 USTC ¶9515 (Cont’d) Crist, TC, Dec. 32,504(M), 33 TCM 326, TC Memo. 1974- 67Dec. 32,504(M), 33 TCM 326, TC Memo. 1974- 67 Anderson, TC, Dec. 32,118, 60 TC 834Dec. 32,118, 60 TC 834 Romer, TC, Dec. 54,399(M), TC Memo. 2001-168, 82 TCM 132Dec. 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 56173-1 USTC ¶9180; 472 F2d 561 Coker, CA-2, 73-2 USTC ¶9757, 487 F2d 59373-2 USTC ¶9757, 487 F2d 593 Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735 Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310

22. Fausner, SCt – (aff’g CA-5 per curiam), 73-2 USTC ¶9515 (Cont’d) ● CA-5--(aff'g TC per curiam), 73-1 USTC ¶9180; 472 F2d 56173-1 USTC ¶9180; 472 F2d 561 Coker, CA-2, 73-2 USTC ¶9757, 487 F2d 59373-2 USTC ¶9757, 487 F2d 593 Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735Dec. 38,526(M), 43 TCM 220, TC Memo. 1981-735 Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310 DeVine, TC, Dec. 33,610(M), 35 TCM 23, TC Memo. 1976-8Dec. 33,610(M), 35 TCM 23, TC Memo. 1976-8 Bodzin, TC, Dec. 32,115, 60 TC 820Dec. 32,115, 60 TC 820 Bradley, TC, Dec. 32,061(M), 32 TCM 793, TC Memo. 1973-163Dec. 32,061(M), 32 TCM 793, TC Memo. 1973-163 ● l TC--Dec. 31,051(M); 30 TCM 1187; TC Memo. 1971- 277Dec. 31,051(M); 30 TCM 1187; TC Memo. 1971- 277

23. Remember …….. … the last word

24. Questions?