The U.S. Case Precedent System: Arguing Facts and Law at Trial
CITATORS AND OTHER FINDING DEVICES Chapter 8 Citators Precedent – drives our system of law, tax...
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Transcript of CITATORS AND OTHER FINDING DEVICES Chapter 8 Citators Precedent – drives our system of law, tax...
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CITATORS AND OTHER FINDING DEVICES
Chapter 8
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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
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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
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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?).
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Citators (cont’d)
• The various citators published will give the same basic information.
• But have variations on the additional info provided – given by abbreviation
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Citators (cont’d)
• Commercial citators:– Shepard’s Citator – the “original”
(Shepardizing)– LexisNexis– RIA– CCH
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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
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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
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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.
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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
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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
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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.
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CCH Citation Examples
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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.)
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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
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Notice 97-24 , 1997-1 CB 409
• Irrelevant. In regard to one of the other issues.
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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.)
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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.)
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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.)
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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
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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
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Remember ……..
… the last word
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•Questions?