CITATORS AND OTHER FINDING DEVICES Chapter 8

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

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

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?).

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

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

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

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

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.

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

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

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.

CCH Citation Examples

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

CCH – Fausner 55 TC 620 (Cont’d) Olsen, TC, Dec. 33,558(M), 34 TCM 1558, TC Memo Dec. 33,558(M), 34 TCM 1558, TC Memo Fausner, TC, Dec. 31,051(M), 30 TCM 1187, TC Memo Dec. 31,051(M), 30 TCM 1187, TC Memo Castillo, TC, Dec. 30,752(M), 30 TCM 354, TC Memo Dec. 30,752(M), 30 TCM 354, TC Memo Boerner, TC, Dec. 30,701(M), 30 TCM 240, TC Memo Dec. 30,701(M), 30 TCM 240, TC Memo 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, CB 409

Irrelevant. In regard to one of the other issues.

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

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 Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo (Etc.)

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; CB USTC ¶9515; 413 US 838; 93 SCt 820; Ct D 1967; CB 42 Brewer, TC, Dec. 49,732(M), 67 TCM 2448, TC Memo Dec. 49,732(M), 67 TCM 2448, TC Memo Baker, TC, Dec. 49,032(M), 65 TCM 2612, TC Memo Dec. 49,032(M), 65 TCM 2612, TC Memo Griffin, Jr., TC, Dec. 48,111(M), 63 TCM 2582, TC Memo Dec. 48,111(M), 63 TCM 2582, TC Memo Williams, TC, Dec. 47,752(M), 62 TCM 1244, TC Memo Dec. 47,752(M), 62 TCM 1244, TC Memo Strohmaier, TC, Dec. 53,483, 113 TC 106Dec. 53,483, 113 TC 106 (Etc.)

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 Dec. 32,504(M), 33 TCM 326, TC Memo Anderson, TC, Dec. 32,118, 60 TC 834Dec. 32,118, 60 TC 834 Romer, TC, Dec. 54,399(M), TC Memo , 82 TCM 132Dec. 54,399(M), TC Memo , 82 TCM 132 Rev. Rul ● CA-5--(aff'g TC per curiam), 73-1 USTC ¶9180; 472 F2d USTC ¶9180; 472 F2d 561 Coker, CA-2, 73-2 USTC ¶9757, 487 F2d USTC ¶9757, 487 F2d 593 Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo Dec. 38,526(M), 43 TCM 220, TC Memo Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo Dec. 37,150(M), 40 TCM 958, TC Memo

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 USTC ¶9180; 472 F2d 561 Coker, CA-2, 73-2 USTC ¶9757, 487 F2d USTC ¶9757, 487 F2d 593 Myers, TC, Dec. 38,526(M), 43 TCM 220, TC Memo Dec. 38,526(M), 43 TCM 220, TC Memo Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo Dec. 37,150(M), 40 TCM 958, TC Memo DeVine, TC, Dec. 33,610(M), 35 TCM 23, TC Memo Dec. 33,610(M), 35 TCM 23, TC Memo Bodzin, TC, Dec. 32,115, 60 TC 820Dec. 32,115, 60 TC 820 Bradley, TC, Dec. 32,061(M), 32 TCM 793, TC Memo Dec. 32,061(M), 32 TCM 793, TC Memo ● l TC--Dec. 31,051(M); 30 TCM 1187; TC Memo Dec. 31,051(M); 30 TCM 1187; TC Memo

Remember …….. … the last word

Questions?