Federal Tax Research 9th Edition Raabe

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Federal Tax Research, Ninth Edition
CITATORS and TAX PERIODICALS
TEST BANK, Chapter 7

Multiple Choice

Choose the best answer for each of the following questions:

____ 1. The precedential value of a case refers to:

a. whether it was appealed.

b. the monetary value at stake in that case.
c. the legal authority established by that case.
d. all of the above.

____ 2. A case making reference to another case is called the:

a. cited case
b. citing case
c. precedent
d. local citation

____ 3. Which statement is CORRECT regarding the federal courts that hear tax cases:

a. There are 94 Federal District Courts hearing tax cases.

b. There are 94 Federal Circuit Courts of Appeals that hear tax cases.
c. States and U.S. territories have Federal District Courts.
d. Only (a) and (c) are correct.

____ 4. Which service below was the first citator published as an aid to legal research in the
United States?

a. KeyCite
b. Westlaw
c. RIA Citator 2d.
d. Shepard’s

____ 5. The paragraphs in which the editors of the court reporter summarize the court’s holdings
on each issue of a case are called the:

a. Lexcites
b. headnotes
c. footnotes
d. table of authorities

____ 6. Which of the following research services includes a citator named ‘Auto-Cite’?

a. CCH
b. RIA
 c. Westlaw
d. LexisNexis

____ 7. Which of the following commercial tax services offers ‘KeyCite’?

a. RIA
b. CCH
c. Westlaw
d. LexisNexis

____ 8. The U.S. Supreme Court is made up of nine justices who are nominated by the:

a. President of the U. S.
b. Senate.
c. Treasury Secretary.
d. Congress.

____ 9. A unique feature of the KeyCite service not present in other citators is:

a. a one-to-four star system that indicates the extent to which citing cases discuss
the case of interest.
b. headnotes that address only the tax issues in a case.
c. case evaluation symbols such as warning flags to indicate how the later court
has treated a cited case.
d. All of the above features are only available in the KeyCite service.

____ 10. Shepardizing refers to:

a. the list of cases that are cited by the case of interest.

b. searching full-text documents for legal citations.
c. the process of evaluating the validity of a case and locating additional authority.
d. all of the above.

____ 11. The Research Institute of America (RIA) Citator 2nd references:

a. changes in the Internal Revenue Code.

b. court cases, not IRS rulings.
c. tax cases and IRS rulings.
d. Only (a) and (c).

____ 12. Which of the following statements is CORRECT regarding the CCH Citator?

a. The CCH Citator lists paragraph references where a case is examined in its
Standard Federal Income Tax Reporter.
b. Only selected cases which the editors have determined most affect a case’s
precedential value are included in the citator listing.
c. The CCH Citator uses a general, not a local citation for citing cases.
d. All of the above statements are correct.
____ 13. The main advantage of the AFTR court reporter is:

a. it uses Key Numbers to classify legal issues in the cases.

b. its headnotes address only tax issues.
c. it allows a LEXCITE search for legal citations.
d. None of the above.

____ 14. The Tax Law Review is published by:

a. Georgetown University
b. University of Virginia School of Law
c. New York University School of Law
d. University of Akron School of Law

____ 15. Tax Notes Today is published by:

a. BNA
b. CCH
c. RIA
d. Tax Analysts
e. None of the above.

____ 16. Types of tax periodicals include:

a. annual proceedings and newsletters

b. professional journals and scholarly reviews.
c. court reporters and citators.
d. all of the above.
e. Only (a) and (b).

____ 17. Which of the following statements is INCORRECT regarding Tax Notes Today?

a. It is available through LexisNexis.

b. It is updated once a day.
c. It is updated continually throughout the day.
d. It contains commentary and analysis by experts.

____ 18. Which of the following is the title of one of the daily newsletters published by BNA?

a. Daily Tax Report

b. Tax Notes Today
c. Worldwide Tax Daily
d. The Tax Adviser
e. All of the above newsletters are published daily by BNA.

____ 19. The Journal of Taxation is an example of what type of tax periodical?

a. A weekly newsletter.
b. A professional and practitioner journal.
c. A scholarly review.
 d. An annual proceeding.

____ 20. Proper citations for articles found on the Internet include:

a. the author’s name

b. the date on which the document was retrieved
c. the website address for the article
d. All of the above.

____ 21. The Federal Tax Articles (FTA) index is published by:

a. CCH, online and in print.

b. CCH, in print only.
c. BNA, in print.
d. WG&L

____ 22. In a printed tax journal, the designation “at 528” means:

a. the researcher is referencing a specific portion of an article.

b. the article begins on that page.
c. the article is not on the Internet.
d. none of the above.

____ 23. Law reviews are:

a. always limited to a specific area of the law.

b. a collection of papers presented at a tax conference.
c. published by law schools and edited by faculty members or graduate students.
d. all of the above.

____ 24. Which of the following statements is CORRECT regarding CCH’s and RIA’s tax
newsletters?

a. Both daily and weekly newsletters are available.

b. E-mail notifications are offered to alert the subscriber.
c. The services may be customized by subject.
d. All of the above statements are correct.

True or False

Indicate which of the following statements are true or false by circling the correct answer.

T F 1. The case that is referred to in the opinion of another case is called the “cited case.”

T F 2. A citator is a service that indexes cited cases, gives their full citations, and lists the citing cases and
where each citing case can be found.

T F 3. All citators commonly indicate when a court case has been overturned by Congressional legislation.

T F 4. Shepard’s offers a tax-only citator service as well as a general citator service.

T F 5. RIA’s Citator 2d. covers IRS rulings.

T F 6. Local or pinpoint citations in a citator are more useful to a researcher than a general citation.

T F 7. The CCH Citator provides parallel citations to most other court reporters, including RIA’s court
reporter.

T F 8. All commercial citators allow the researcher to retrieve entries by entering either the case name or
case citation.

T F 9. When the plaintiff in a tax case is the U.S. Government, the RIA Citator 2d catalogs the case under
only the taxpayer’s name.

T F 10. Headnote numbers are the same in all of the various case reporters.

T F 11. In a citator, the direct history of the case lists the earlier opinions in the case from the lower courts.

T F 12. The National Tax Association holds an established academic tax conference and publishes
scholarly journals.

T F 13. WG&L journals are included in the IntelliConnect commercial tax service.

T F 14. TaxCore, a service of BNA, contains full-text primary source documents as a complement to
BNA’s tax newsletter.

T F 15. Shepard’s and RIA Citator 2d. both include secondary sources references, such as journal and law
reviews.

T F 16. The West Key Number system provides an extensive system for organizing case law by topic.

Short Answer

1. Distinguish between the following terms: “cited case” and “citing case.”

2. What is a Table of Authorities and which publishers offer this service?

3. Describe the features of the AFTR court reporter which make it useful for a tax researcher.

4. Explain what the LEXCITE service does that is different from a regular tax citator and identify
one advantage of a LEXCITE search.

Essay Questions

1. Identify the different types of tax periodicals. Explain how tax periodicals are used in tax research
and why they are valuable to a tax researcher.

2. What roles does a citator play in tax research?

Solutions, Chapter 7 Test Bank

Multiple Choice

1. c 9. a 17. b
2. b 10. c 18. a
3. d 11. c 19. b
4. d 12. d 20. d
5. b 13. b 21. b
6. d 14. c 22. a
7. c 15. d 23. c
8. a 16. e 24. d

True or False

1. T
2. T
3. F Not all citators indicate when legislation has overturned a court opinion and the ones that
do give this information do not do it consistently.
4. T
5. T
6. T
7. F The CCH Citator provides parallel citations to only two reporters besides its own USTC
reporter and it does not provide citations to RIA’s court reporter, AFTR.
8. F Shepard’s and Westlaw’s KeyCite do not allow you to use case names to retrieve a case in
their citators. You must use the case citation. The RIA and CCH citators allow you to
search by case name or by case citation.
9. T
10. F Since headnotes are written by the editorial staff of each publisher, the headnote numbers
for cases differ from publisher to publisher depending on which reporter series you are
using.
11. T
12. T
13. F WG&L journals are included in RIA Checkpoint, not CCH’s IntelliConnect.
14. T
15. F Shepard’s includes references to law reviews and other secondary sources, but RIA’s
Citator 2d. does not.
16. T

Short Answer

1. When one case refers to another case, it “cites” the case. The case that “cites” the other case in its
opinion is called the “citing case.” The case that is referenced in another court’s opinion is termed
the “cited case.”

2. A Table of Authorities (TOA) is a type of citator service, but it has a different purpose than
regular citators. Rather than furnishing a history of a case and a list of cases citing it, the TOA is
like a bibliography of cases cited in a court opinion. The TOA lists all cases that are cited in the
opinion of the case of interest and to what extent the opinion relied on the cited cases. Both
Shepard’s (Lexis) and Westlaw offer a Table of Authorities feature in their research services.
3. Besides providing an extensive collection of federal tax cases, the AFTR court reporter is useful
for a tax researcher because of the added editorial features. Its headnotes address only the tax
issues of a case, and it adds the Code sections addressed in a case to its Case Information
summary. The Case Information summary identifies the level of the court, docket number, date
decided, prior history, tax year, disposition of the case, and parallel citations. Knowing the tax
year for the case can be very beneficial because the opinion will be analyzing the law as it stood in
that tax year. Knowing the disposition of the case before starting to read the opinion also may help
a researcher to focus his or her reading of the opinion. It can sometimes be hard to understand how
the court reaches the final result of a case merely by reading an opinion from beginning to the end.

4. When researchers want to search the most current legal documents for references to their case of
interest, LEXCITE is the tool to choose. LexisNexis publishes LEXCITE along with Shepard’s
and Auto-Cite. LEXCITE allows a researcher to enter the standard ‘volume-reporter-page’ citation
for a case into the Lexis service and search for all of the embedded cite references in Lexis’s
extensive document collection including case law, the Code, Federal Register, IRS
pronouncements, and secondary sources such as law reviews and journals. The LEXCITE feature
actually searches the full text of the documents available in LexisNexis using the case citation as a
keyword. Not only does LEXCITE search for the citation entered, but also ascertains the case’s
parallel citations and searches for those as well. An advantage of the LEXCITE search is that
researchers can add other keywords to the search in addition to the citation to limit their results to
a particular point of law or topic.

Essay Questions

1. Tax periodicals contain a variety of articles and news briefs that are designed to keep researchers up to
date on changes, developments, and analyses of the tax law. Tax periodicals include annual
proceedings, scholarly reviews, professional journals and newsletters. Tax articles can suggest new
viewpoints on tax issues, give guidance for solving complex problems, or explain a new law. Tax
articles also can lead a researcher to pertinent primary sources.

Tax practitioners researching a topic can capitalize on an outside author’s expert judgment to save
research time. Tax periodicals also are useful when primary sources are unclear or primary sources do
not address an issue. A secondary source or editorial article by an expert in the field may suggest a
possible answer. Annual proceedings and scholarly reviews offer considerable depth of coverage of tax
issues. Professional journals offer practical insights by the authors and “how-to” practice tips. Tax
newsletters keep tax practitioners abreast of the current changes and trends in the tax law. While tax
researchers cannot rely on secondary sources such as tax periodicals for controlling authority, tax
periodicals can help lead a practitioner to the correct answer.

2. Tax practitioners are required to rely on tax law that is constantly evolving. They must determine if
subsequent events have affected the legal standing of the sources upon which they rely. Thus, they need
a tool to help them ascertain which legal sources are still good law, which primary sources provide
strong precedents and which have little or no value. A citator is a legal reference tool through which a
tax researcher can learn the history of a legal source and evaluate the strength of its holdings. Basically,
a citator can help a researcher ascertain whether a particular primary source document is still good law.

Before a researcher relies on the opinion in a case or the analysis in a ruling, it is important to ascertain
its legal standing. Thus, when a case or ruling relevant to a client’s tax situation is found, a researcher
should examine its citator entry to determine how later legal sources have treated the document of
interest. Citators index cases, gives their full citations, and list other cases that have cited the case and
where each citing case can be found. Given the tremendous number of court cases and rulings issued
annually, the citator is a vital tool in the research process. If the primary sources have not been checked
through a citator, the research process is not complete. It is important for a researcher to consider a case
in context, to trace its judicial history, and to monitor the reaction of subsequent courts. By using a
citator properly, a researcher can review subsequent courts’ reactions and determine the strength of the
precedent established by the earlier opinion. Similarly, citators indicate when a ruling has been
obsoleted, superceded or cited favorably or discredited by a court case.

In short, a tax practitioner’s research is not complete until a citator is consulted to determine if the
relevant primary source material found by the research still represents good law.