Federal Tax Citator in United States

Practical Information

Note: Some of this information was last updated in 1982

A loose-leaf publication that gives a complete judicial history of every federal tax case and ruling. It showed where to find everything that has been said about any federal tax case or ruling in all succeeding cases or rulings. The Federal Tax Citator covered all standard court reporting systems, and other official sources, such as tax court, appeal and review memoranda, revenue rules, treasury decisions, income tax unit rulings, mimeograph rulings, and internal revenue bulletins. The cases were arranged in alphabetical order. Cross references insured that the title under which each citation (in U.S. law) was listed may be readily found. In those cases in which the government, the commissioner, or the collector was a party, the citations are listed under the name of the taxpayer. The names of companies were listed as court decisions without reference to initials or first names of parties. The Federal Tax Citator was the only citator (see the entry) system on federal taxes that indicates the exact page in the exact volume of whatever reporter system is being used. It is standard equipment in the offices of leading tax practitioners. Supplements are mailed approximately once a month to subscribers. The Federal Tax Citator is published by Prentice Hall, Inc. (Prentice-Hall “federal tax citator service” by Hilary Fashion, with one of the editions from 1936) . Federal Tax Citator is distinguishable in physical make-up and content from shepard’s Citations.

(Revised by Ann De Vries)

What is Federal Tax Citator?

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