Judicial interpretations
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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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Judicial interpretations

JUDICIAL INTERPRETATIONS

CHAPTER FOUR


Expected learning outcomes

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


Types of judicial interpretations

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


Judicial sources primary sources

Judicial Sources - Primary Sources

  • Findings have precedential value

  • Trial courts - Tax Court (do not pay the deficiency), District Court, U.S. Court of Federal Claims (pay first, sue for refund), Small Cases Division

  • Reg. Tax Law Cases v. Memo Decisions

  • Appeals - Regional Circuit, Federal uphold, modify, reverse, vacate and remand

  • U.S. Supreme Court– certiorari needed

  • All courts must follow SC decisions, not the case for circuits


The authority of judicial interpretations

THE AUTHORITY OFJUDICIAL INTERPRETATIONS

  • Doctrine of precedential authority or stare decisis

  • The Golsen Rule: follow appellate court rulings for appropriate district.


Factors to consider in determining authority

Factors to Consider in Determining Authority

  • Level of authority: which court issued decision

  • Jurisdiction of the court

  • Factual similarity

  • Code Section at issue: has code changed?

  • Logic of analysis


Structure of a case

Structure of a Case

  • Case title

  • Housekeeping notations

  • Attorneys involved

  • Description of the facts

  • Identification of the key issues

  • Court’s opinion: focus here on reasoning and holding


Briefing a case

Briefing a Case

  • Case name and cite

  • Case facts

  • Issue before the court

  • Court’s conclusion

  • Court’s reasoning

  • Go Over Common Terms: pg. 193-194


How to access case law

How to Access Case Law

  • Online reference Service / Secondary Sources /

  • Official Reporters

  • See List on Page 198-199

  • Unofficial Reporters

    • United States Tax Cases (CCH)

    • American Federal Tax Reporter (RIA)


Citing cases

Citing Cases

  • Case name, use of Id. And Supra

  • Volume of reporter

  • Abbreviation of reporter name

  • Page/paragraph when case begins – chart on 201-203

  • Court and year of decision


Citing a tax court case

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)


Citing a non tax court case

Citing a Non-Tax Court Case

  • USTC

    • Duck v. Commissioner, 99-1 USTC 100 (CA 7)

  • AFTR

    • Duck v. Commissioner, 75 AFTR99-2000 (1999)


Sources of case texts

Sources of Case Texts

  • Print/Paper

  • CD-ROM

  • Modem

  • Web


Confirming the reliability of a case

Confirming the Reliability of a Case

  • Danger of being reversed or overruled

  • The Citator

    • Organized by taxpayers last name.

    • List in alphabetical order

    • Same name may have three courts that heard cases

  • Examples on Page 210-211.


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