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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.
These study aids are generally summaries ("briefs") of the cases from the casebook to which it is "keyed," presenting them in the same order as the casebook. Often written by the same author who wrote the associated casebook, and published by the same company, "keyed" study aids are useful in distilling cases down to black-letter law. Popular ...
The most common sources of authority cited are court decisions (cases), statutes, regulations, government documents, treaties, and scholarly writing. Typically, a proper legal citation will inform the reader about a source's authority, how strongly the source supports the writer's proposition, its age, and other, relevant information.
Such citations and abbreviations are found in court decisions, statutes, regulations, journal articles, books, and other documents. Below is a basic list of very common abbreviations. Because publishers adopt different practices regarding how abbreviations are printed, one may find abbreviations with or without periods for each letter.
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.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
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 ...
See footnote 1 of the opinion: "The word 'accrue' is an accounting term that means to record or calculate an item of income or expense that has not yet been paid." United States: U.S. Court of Appeals for the Seventh Circuit: 2007-04-05 Crawford v. Marion County Election Bd. 484 F.3d 436