Supreme Court Decisions

“Review by the Supreme Court in federal tax cases – whether originating in the Tax Court in deficiency cases, or in the district courts or the Claims Court in refund cases – is ordinarily only by writ of certiorari . . . . Certiorari is granted in only a small proportion of the tax cases in which it is sought . . . .” Graetz, Federal Income Taxation: Principles and Policies, p. 84 (2nd ed. 1988) (Foundation Press).

The United States Supreme Court Decisions are available on the American Encyclopedia of Law (Cases platform). In an alternative way, they can be found on the following external site(s):

• US Supreme Court Decisions on the Supreme Court website
• Government Briefs on the Department of Justice website