Online Sources Cited in Opinions

U.S. Tax Court opinions sometimes include citations to Internet-based information. Unlike printed authority, Internet information is often not maintained at a permanent location, and a cited Web page can be changed or deleted at any time. The Court is now capturing, as closely as possible, Web pages referenced in opinions. Using the Uniform Resource Locator (URL) cited in the opinion, the Court saves a copy of the cited material as a PDF file and adds a watermark to denote the document's archived status.

Opinions are grouped by the year they were released (current year first), beginning with calendar year 2016. The opinions are listed by release date (newest to oldest). To retrieve the archived copy of the cited material, click the link below the case name in the “Case Name and Cited Material” column.

Disclaimer: This information is provided for your convenience. The U.S. Tax Court does not control or guarantee the accuracy, relevance, timeliness, or completeness of outside information. These documents and sites do not necessarily reflect the opinions, standards, or policies of the U.S. Tax Court, and the links to them are not intended to endorse any views, products and services, or organizations. The copyright for any archived material remains with the original authors and publishers. Authors of copyrighted materials linked to in this archive may have their links manually removed by contacting

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