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United States Reports, the official reporter of the Supreme Court of the United States. Case citation is a system used by legal professionals to identify past court case decisions, either in series of books called reporters or law reports, or in a neutral style that identifies a decision regardless of where it is reported.
If a court decides that an opinion should be published, the opinion may be included in a volume from a series of books called law reports ('reporters' in the United States). Published opinions of courts are also collectively referred to as case law, and constitute in the common law legal systems one of the major sources of law. [1]
A unanimous opinion is one in which all of the justices agree and offer one rationale for their decision. A majority opinion is a judicial opinion agreed to by more than half of the members of a court. A majority opinion sets forth the decision of the court and an explanation of the rationale behind the court's decision.
In modern practice, they are most commonly used in summary decisions that the Court resolves without full argument and briefing. [4] The designation is stated at the beginning of the opinion. Single-line per curiam decisions are also issued without concurrence or dissent by a hung Supreme Court (a 4–4 decision), when the Court has a vacant seat.
According to stare decisis, all lower courts should make decisions consistent with the previous decisions of higher courts. [3] For example, in England, the High Court and the Court of Appeals are each bound by their own previous decisions, however, since 1966 the Supreme Court of the United Kingdom can deviate from its earlier decisions ...
With this number of original jurisdiction courts involved in making legal determinations on federal tax matters and thirteen United States courts of appeals exercising appellate jurisdiction, observers recognize and are concerned that the tax laws can be interpreted differently for like cases. As examples, Supreme Court decisions in the well ...
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It is common practice in legal documents to cite other publications by using standard abbreviations for the title of each source. Abbreviations may also be found for common words or legal phrases. Such citations and abbreviations are found in court decisions, statutes, regulations, journal articles, books, and other documents.