2026-02-06
The website courtlistener.com offers free access to most Tax Court opinions going back for decades and many opinions from other Federal courts.
We created a citation lookup web page that allows you to input the citation to a tax-related opinion and open the opinion on courtlistener.com.
(As an aside, we also have lookups for code sections, regulation sections, forms, and PLRs. I find that these lookups slightly speed up my searches because the cursor is automatically focused on the input field --- you can just start typing as soon as the page loads.)
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The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
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