2024-01-27
The Tax Court has substantially reduced the number of opinions that it publishes each year.
In 1996, the Tax Court published 553 Memorandum Opinions. In 2023, the Tax Court published 154 Memorandum Opinions, a 72% decrease.
In 1996, the Tax Court published 49 Reported Opinions. In 2023, the Tax Court published 29 Reported Opinions, a 41% decrease.
In 2001, the Tax Court began publishing Summary Opinions. In 2001, the Tax Court published 89 Summary Opinions. In 2023, the Tax Court published 35 Summary Opinions, a 61% decrease.
In 2008, the Tax Court began publishing Bench Opinions. In 2008, the Tax Court published 142 Bench Opinions. In 2023, the Tax Court published 49 Bench Opinions, a 65% decrease.
Below is a chart of the number of opinions issued by each Tax Court judge in 2023.
Typically, the Special Trial Judges only issue Summary and Bench Opinions. However, during 2023, Chief Special Trial Judge Carluzzo issued two Memorandum Opinions and Special Trial Judge Landy also issued two Memorandum Opinions. Unfortunately, the Tax Court website was revised several years ago so that opinions can no longer be directly linked to. Otherwise, I would link to the cases mentioned.
Below is a chart of the number of pages published by each Tax Court judge in 2023. Judge Morrison authored 3M Co. v. Commr., 160 T.C. No. 3 (2023), which itself was 346 pages long.
