The landscape of legal research has evolved significantly with the advent of digital resources. While traditional tax reporters may not be as commonly used as they once were, the function they serve – providing summaries, interpretations, and analyses of tax cases – is still crucial. Today, this role is often filled by digital databases and online resources.
Case Law Databases and Analysis
In the digital age, case law databases have largely replaced traditional tax reporters. These databases, such as those available on Westlaw, LexisNexis, and Bloomberg Law, provide access to a vast array of tax cases from various courts. They offer advanced search functions that allow you to find cases by keyword, topic, citation, or party name.
In addition to providing the full text of court opinions, these databases often include case summaries, headnotes, and citator services (like KeyCite on Westlaw, Shepard's on LexisNexis, and BCite on Bloomberg Law) that allow you to see how a case has been cited in other cases and whether it's still good law.
To use these databases effectively, start by identifying the database that covers the jurisdiction or court you're interested in. Then, use the database's search function to find cases by topic or keyword. Finally, read the case summaries to identify relevant cases, and then read the full text of those cases for a more detailed understanding.
Remember, while these databases require a subscription, many law schools and law firms provide access to their students and practitioners. There are also free resources, like Google Scholar and court websites, that provide access to a limited range of case law (see also Primary Sources > Researching Tax Cases).
Case Summaries: A case summary is a brief overview of a court case. It usually includes the key facts of the case, the legal issues involved, the court's decision, and the reasoning behind the decision. Case summaries can provide a quick way to understand the essence of a case without reading the full opinion. They are typically found at the beginning of the case text in legal databases.
Headnotes: Headnotes are short paragraphs that summarize specific points of law that are discussed in a court's opinion. They are usually written by editors at legal publishing companies, not by the court itself. Headnotes can be a useful tool for quickly identifying the legal principles that a case stands for. They are typically found at the beginning of the case text, before the case summary, in legal databases. Often, these will contain keywords or legal topics that can be clicked to review related material.
Citator Services: Citator services, like KeyCite on Westlaw, Shepard's on LexisNexis, and BCite on Bloomberg Law, provide information about the subsequent history and treatment of a case. They can tell you whether a case has been affirmed, reversed, overruled, or questioned by later cases. They can also show you how a case has been cited in other cases, statutes, regulations, secondary sources, and more—meaning once you find a useful case, you can rapidly expand your research into relevant materials. Citator services are an essential tool for determining whether a case is still good law and for understanding its significance.
Finding effective keywords for your research can depend on the specifics of your research question. Here are a few strategies:
Legal Issues: Start with the legal issues involved in your research question. For example, if you're researching the deductibility of home office expenses for independent contractors, potential keywords could include "home office," "deduction," "independent contractor," and "business expenses."
Relevant Statutes or Regulations: If there are statutes or regulations that are relevant to your research question, use them as keywords. For example, if you're researching a question that involves Section 162 of the Internal Revenue Code, "Section 162" could be a useful keyword.
Case Law: If there are key cases that are relevant to your research question, use them as keywords. For example, if you're researching a question that involves the Supreme Court's decision in Commissioner v. Glenshaw Glass Co., "Glenshaw Glass" may be a useful keyword.
Secondary Sources: Secondary sources, like treatises and law review articles, can also be a good source of keywords. If a secondary source discusses your research question or a closely related issue, look at the language it uses and consider using similar terms as keywords.
Remember, effective keyword searching often involves trial and error. Don't be afraid to experiment with different keywords, and be sure to take advantage of the advanced search features that many legal databases offer.