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?
• Is there an automatic right to appeal to the U.S. Supreme Court? If so, what is the process?
• 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.
• 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).
• 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.
• Where can you locate a published decision of the U.S. Court of Federal Claims?
• 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.
• Where can a researcher find the current Internal Revenue Code of 1986?