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Case Law
Search for US Circuit and District Court Opinions

     This search page searches your selection of a Circuit Court and all District Courts in the selected Circuit Court’s jurisdiction.

     “When the IRS determines a deficiency, the taxpayer can litigate the matter in any one of three courts: the Tax Court, a federal district court, or the Claims Court. [footnote omitted] If the first route is chosen, the taxpayer can litigate without paying in advance; to litigate in the district court or the Claims Court, the taxpayer must pay the tax, file a claim for refund, and then commence the law suit. [footnote omitted] . . . A taxpayer can appeal as of right from either the Tax Court or the district court to the court of appeals for the appropriate geographical circuit, whereas appeals from the Claims Court are to the Court of Appeals for the Federal Circuit. 4 B. Bittker & L Lokken, Federal Taxation of Income, Estates and Gifts, Par. 115.1 (2nd ed. 1992)  

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Mortgage w/2 Interest
Finds all documents with the word, "Mortgage" positioned in the text within two words from the word "Interest". Insert a larger number if desired.

Depreciation and Automobile
Finds documents containing both of the words, "Depreciation" and "Automobile".

Oil or Petroleum
Finds all documents containing either the word, "Oil", or the word, "Petroleum".

Alternative Minimum Tax
Finds documents containing the string of text specified, exactly as written.

Finds all documents with words starting with the letters “Credit” and ending with any number of letters, for example “Credited”, “Credits” or “Crediting”.


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