Tax Research: Judicial Sources of Authority (Second Edition) (Currently Unavailable)

Author: John O. Everett, Cherie Hennig, Nancy Nichols

This course is devoted to a detailed examination of judicial authorities. The discussion includes a description of each court, an explanation of the relative precedent value of each court, and guides for locating such authorities.

Note: This course does not contain audio.

Publication Date: September 2015

Topics Covered

• Tax Research

Learning Objectives

• Explain the relationship between the federal courts that decide tax cases
• Compare and contrast the entry level courts and understand when each court might be chosen to begin litigation
• Describe the proper citation for each court

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Taxes (2 hours)

Program Prerequisites
None

Advance Preparation
None