U.S. Tax Court Opinions--Court hears disputes regarding tax deficiencies which have been claimed by the IRS, but have not yet been paid by the taxpayer. Opinions are searchable by CASE (Petitioner's Name and Docket Number), by ORDER or OPINION (Keyword/Phrase, Judge, Date or Docket Number/Petitioner).
Available from May 1986 to present.
***Available as REPORTS OF THE U.S. TAX COURT in Paper in the Documents Bookshelves (2nd Floor South) under JU 11.7:. v. 1 (1942) - present.