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), 731 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. 197467
• 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. 1971277
Remember ……..
… the last word
•Questions?