Response to the following :
1. In the citation Schuster's Express, Inc., 66 T.C. 588 (1976), aff'd 562 F.2d 39 (CA-2, 1977), nonacq., to what do the 66, 39, and nonacq. refer?
2. Is there an automatic right to appeal to the U.S. Supreme Court? If so, what is the process?
3. Referring to the citation only, determine which court issued these decisions. a. 716 F.2d 693 (CA-9, 1983).
b. 92 T.C. 400 (1998).
c. 70 U.S. 224 (1935).
d. 3 B.T.A. 1042 (1926).
e. T.C.Memo. 1957-169.
f. 50 AFTR2d 92-6000 (Ct. Cl., 1992).
g. Ltr.Rul. 9046036.
h. 111 F.Supp.2d 1294 (S.D. N. Y., 2000).
i. 98-50, 1998-1 C.B. 10.
4. Interpret each of the following citations: a. 14 T.C. 74 (1950).
b. 592 F.2d 1251 (CA-5, 1979).
c. 95-1 USTC {50,104 (CA-6, 1995).
d. 75 AFTR2d 95-110 (CA-6, 1995).
e. 223 F.Supp. 663 (W.D. Tex., 1963).
5. Give the Commerce Clearing House citation for the following courts:
a. Small Cases Division of the Tax Court.
b. Federal District Court.
c. U.S. Supreme Court.
d. U.S. Court of Federal Claims.
e. Tax Court Memorandum decision.
6. Where can you locate a published decision of the U.S. Court of Federal Claims?
7. For her tax class, Yvonne has to prepare a research paper discussing the tax aspects of child support payments. Explain to Yvonne how she can research this topic using various tax research resources.
8. Where can a researcher find the current Internal Revenue Code of 1986?