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– 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 ... 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.)

CCH – Fausner 55 TC 620 (Cont’d)

• 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

Notice 97-24 , 1997-1 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. 1971-277

• Wilmoth, TC, Dec. 37,864(M), 41 TCM 1370, TC Memo. 1981-206

(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. 1981-735

• Kennedy V, TC, Dec. 37,150(M), 40 TCM 958, TC Memo. 1980-310

(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; 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.)

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. 1974-67

• 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

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 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

Remember ……..

… the last word

•Questions?