LEGAL CITATIONS

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1 LEGAL CITATIONS University of Wisconsin - La Crosse http://www.uwlax.edu/murphylibrary/ Library Guide # 308 3/09 This Library Guide provides a quick guide to understanding legal citations, which are the number-abbreviation-number groups following the names of court cases. The citation tells where to find the full text of the court case. The information is almost always configured as volume-abbreviation of reporter-page.

EX: Brown v. Board of Education of Topeka is cited as: 347 US 483 or volume 347 U nited S tates Reports page 483 . ¶ Paragraph For example: Deschutes Co.

And Deschutes Co. Sheriff 9s Assoc., 95 -1 ARB ¶ 5094 § Section For example: 68 AM.Jur.2d § 325 NOTE: Often more than one citation will be given, for example: Brown vs. Board of Education 347 US 483, 74 S.CT 686, 98 L.Ed 873.

Thes e additional citations are called cparallel citations, d which means there is more than one place to obtain a copy of the text. ALWAYS write down parallel citations when doing course work. For a more complete listing of legal citations or for help with legal research see: Legal Research: How to Find and Understand the Law (Ref KF 240 .E35) Bieber's Dictionary of Legal Citations (Ref KF246 ... more. less.

.P73) U.S. Master Tax Guide ( CCH Tax Research NetWork , Ref KF6335.A6 C64) A . A . 2d Atlantic Reporter ( West ) . Text of state supreme and appellate court decisions from the Atlantic states north of Virgin ia (except MA and NY) : CT, DE, DC, ME, MD, NH, NJ, PA, RI, VT . Example: Norwin School Dist. V. Belan 507 A.2d 273 AFTR AFTR 2d American Federal Tax Reports (RIA) . All federal court and important state court decisions dealing with issues of federal taxation . Example: General Motors Corp. v. U.S., 67 AFTR2d 91 - 520 A . L . R . A.L.R.2d A.L.R. 5 th American Law Reports ( West ) . Selected court cases chosen for their significant points of law. Used for the lengthy annotations following each case. Example: Fitzsimmons v Eagle Brewing Co., 126 A.L.R. Am.Jur. Am.Jur.2d American Jurisprudence ( West ) . Legal encycl opedia similar to CJS. Example: 68 Am.Jur.2d § 325 A . R . B . Arb. Labor Arbitration Awards (CCH) ( Ref Compact Storage KF 3421.3 .C6 1961 - 1996). Lists arbitration awards settling grievances between labor and management. Example: Deschutes Co. And Deschutes Co. Sheriff 9s Assoc., 95 - 1 ARB ¶ 5094 Atl .2d Atlantic Reporter, see A. BNA Bureau of National Affairs. Commercial publisher of news, analysis, and reference products, providing coverage of legal and regulatory developments . http://www.bna.com B . T . A . U . S . Board of Tax Appeals Reports ( CCH Tax Research NetWork , LexisNexis Academic 1924 - 1942 , BNA Tax Management Library 1924 - 1942, Cataloged Microfiche HJ10 .H263 1924 - 1942 ) . Became U.S. Tax Courts Reports (see TC) after 1942 . Example: Cook, Sam v. Comm., 25 B . T . A . ; § 24.107.50 Bur. Burnett 9s Reports. Wisconsin Supreme Court case decisions, 1841 - 1843 (single volume). See Pin. for parallel and later citations. Ex ample : Bur. 99 2 CA U . S . Court of Appeals ( Cases are in LexisNexis Academic) . Federal court immediately below U.S. Supreme Court. Text of decisions also found in the Federa l Reporter (cited as F or F2d). Was CCA prior to 1948. Example: People v. St. Andrew 101 CA.3d 450 Cal . Rpt r . California Reporter ( West ) . Text of California Supreme Court decisions. Example: People v. St. Andrew 161 Cal.Rptr. 634 C . B . I RS Cumulative Bulletin. ( GovDocs T 22.25:1950 - 2003 ) . Semia nnual hard bound reprint s of the weekly I.R.B. Example: 1988 - 1 C.B. 892 CCA U.S. Circuit Court of Appeals . Became CA after Sept. 1, 1948. CCH Commerce Clearing House. Commercial publisher of tax, accounting, legal , and business information . http://www.cch.com CFR Code of Federal Regulations (LexisNexis Academic, current) . Codification of the general and permanent regulations published in the Federal Register by the executive departments and agencies of the federal government. 1996 - available at http://www.gpoaccess.gov/cfr/ Example: 20 CFR 404.140 Chand. Chandler 9s Reports. Wisconsin Supreme Court case decisions, 1849 - 1852. See Pin. for parallel citations. Ex ample : 2 Chand. 68 C.J.S. Corpus Juris Secundum ( West ). (Law Books KF 154 .C57 , to 2001) Best known legal encyclopedia. Example: C.J.S. Soc S & PW § 131 ClCt ClsCt U . S . Claims Court Reporter, 1982 - 92 (LexisNexis Academic). Successor to Ct.Cl.; predecessor to Fed.Cl. Example: General Elevator Corp. v. U.S., U.S. 20 Cl.Ct.345 CtCl CtCls U.S. Cou rt of Claims Reports, 1856 - 1982 ( LexisNexis Academic, GovDocs Ju 3.9: 1975 - 1982). Predecessor to Cl.Ct. DC U.S. District Court ( Cases are in LexisNexis Academic, 1789 - ) . Beginning level of the federal court system. Text o f almost all decisions are also found in the Federal Supplement (cited as F.Supp). Tax cases at this level are also found in USTC. Example: 8 th Baptist Church v. U.S., DC Kan 1969 Digests Digests are research tools that provide subject access to case law with very brief summaries of cases. EdLaw Education Law Reporter (West). (Law Books KF 4110 .A2 W45 1983 - 2001). Specialized reporter for field of education covering all Federal District A ppellate and Supreme Court Cases as well as cases from state Supreme Courts and appellate courts. F. F2d F3d Federal Reporter (West) . Reports of cases argued and determined in the U.S. Courts of A ppeal . Labor cases at this level can also be found in Labo r Law Reporter (CCH) ( Ref Compact Storage KF 3365 .A7 C6, to 1996), and tax cases at this level can also be found in USTC. Examples: U.S. v All Buildings, etc 28 F.2d 774 U.S. v Sandles 80 F.3d 1145 F.C.C. FCC2d Federal Communications Commission Reports ( GovDocs CC 1.12:1990 - 1995) FedCl FedCls U.S. Court of Federal Claims, 1992 - (LexisNexis Academic) . Federal court handling claims against the federal government. Was ClCt before 1992. F. S upp Federal Supplement (West). T ext of cases from : U.S. District Courts , U.S. Court of International Trade , U.S. Court of Federal Claims , U.S. Customs Court . Tax cases at this level can also be found in USTC. Example: Hayes v National Football League 463 F.Supp, 1174 F.T.C. Federal Trade Commission Decisi ons (GovDocs FT 1.11 1964 - 1999). F . R . Federal Register (LexisNexis Academic, 1980 - ) . Text of all new federal regulations, pro posed regulations and notices. 1994 - available at http://www.gpoaccess.gov/fr/ Ex ample: 61 F.R. 1954 6 I . R . B . IRS Internal Revenue Bulletin ( LexisNexis Academic, 1954 - ). Weekly IRS publication of Reven ue Rulings (Rev. Rul.), Revenue Procedures (Rev. Proc.) , Treasury Decisions (T . D . ), Executive Orders, Tax Conventions, legislation, court decisions, and more. C umulated into the semiannual Cumulative Bulletin (C . B . ). 1996 - available at http://purl.access.gpo.gov/GPO/LPS1636 Example: 1996 - 22 I.R.B. 4 3 IRC U.S. Internal Revenue Code . (CCH Tax Research NetWork, LexisNexis Academic, BNA Tax Management Library , or see Title 26, U.S.C. ) IR - Mim Internal Revenue Mimeograph. A ruling by the Bureau of Internal Revenue (now the IRS) issued before 1953 ; for 1954 - see Rev . Rul. LA Labor Arb itration Reports (BNA) ( BNA Labor and Employment Law Library, Ref Compact Storage KF3421.3 .L3 1946 - 1996). Full text of labor arbitration decisions under the authority of federal arbitration. LC Labor Cases (CCH) (Ref Compact Storage KF 3310 .C6 1937 - 1995). Full text of federal and state supreme court decisions on labor problems. Example: Brock v Casey Truck Sales, Inc., 108 LC ¶ 35,027 L Ed L Ed 2d United States Supreme Court Reports, Lawyers 9 Edition (Michie) (LexisNexis Academic , 1790 - ). R eports, with enhancements, the decisions of the U . S . Supreme Court . See also: US. Example: Gully v. Interstate Natural Gas co. 80 L.Ed 1407 LexisNexis Commercial publishe r and information provider, with strengths in legal information and news. Owns the publishing brands Anderson , Gould , M artindale - Hubbell , Matthew Bender , Mealey 9 s , Michie , and Shepard 9 s . LexisNexis is itself a division of Reed Elsevier. http://www.lexisnexis.com . LRR Labor Relations Reporter (BNA) (BNA Labor and Employment Law Library). Text of laws, regulations, cases, rulings, awards, and opinions covering employment relationships. LRRM Labor Relations Reference Manual (BNA) ( BNA Labor and Employment Law Library, Ref Compact Storage KF3308 .L3 1935 - 1960) Ltr. Rul. LR IRS Letter Ruling . Synonymous with Private Letter Ruling (PLR). See: PLR . L. Wis. Laws of Wisconsin . Wisconsin s ession l aws; 1983 - also known as Wisconsin Acts . See: Wis.Laws Michie Commercial publisher of legal resources, including L.Ed. and USCS. An imprint of LexisNexis. http://www.michie.com/ MSA Minnesota Statutes Annotated (West). NE NE2d North Eastern Reporter (West). Text of state supreme court decisions from the Northeastern states: IL, IN, MA, NY, OH. Example: Ohio Citizens trust Co. v. Evatt 63 N.E.2d 912 NLRB National Labor Relations Board, a Federal agency. http://www.nlrb.gov . See al so BNA Labor and Employment Law Library for coverage. Related publications: NLRB Decisions (CCH) (Ref Compact Storage KF 3372 .A56 C6 1960 - 1994), Decisions an d O rders of the National Labor Relations Board ( GovDocs LR 1.8:1964 - ) Example: The Windsor Scho ol, Inc. 200 NLRB 991 (1972) NW NW2d North Western Reporter (West) (Law Books KF 135 .N7 N62 1879 - 2001). Text of state supreme court decisions from the Midwestern states. Includes Wisconsin (Wis.) , also IA, MI, MN, NE, ND, SD. 1978 - includes Wis.Ct.App. case decisions. Another publication, West 9s Wisconsin Reporter, is simply a compilation of the Wisconsin cases reprinted from NW, and cases from it are cited as N.W. Example: Bryan v. Scurlock 168 N.W. 144 NYS NYSupl New York Supplement (West). Text of state supreme court decisions of the state of New York. Example: Claim of Belmar 504 N.Y.S. 867 P. P2d Pacific Reporter (West). Text of state Supreme Court decisions of the Western and Pacific coast states: AK, AZ, CO, HI, ID, KS, MT, NV, NM, OK, OR, UT, WY. Example: Superior Coal Co. v. Musselshell Co., 41 P.2d 14 Pin. Pinney 9s Wisconsin Reports. Wisconsin Supreme Court case decisions, 1839 - 1852. ( LexisNexis Academic, Law Books KFW2445 .W49 ). See Wis. for 1853 - . Ex: 1 Pin. 261 P.L. Pub. L . Public Law. Legislation enacted by the U.S. Congress and signed into law by the President. Also published in Stat. 1995 - available at http://www.gpoaccess.gov/plaws/ Examples: Civil Rights Act of 1964 Pub . L. 88 - 352, July 2, 1964 or P.L. 88 - 352 4 PLR Priv. Ltr. Rul. IRS Private Letter Ruling (CCH Tax Research NetWork 1954 - , BNA Tax Management Library 1980 - , LexisNexis Academic 1954 - ). W ritten determinations issued by the IRS that interpret and apply tax law to a taxpayer's specific set of facts. PLRs deal with pre - return filing transactions and are issued directly to indivi dual taxpayers at their request. Synonymous with Letter Ruling (LR, Ltr . Rul. ) Example: PLR 9309023 Example: LtrRul 9741031 Reed Elsevier Corporate parent of LexisNexis. http://www.reed - elsevier.com/ . Rev. Proc. IRS Revenue Procedure (CCH Tax Research N etWork, LexisNexis Academic 1955 - , BNA Tax Management Library 1954 - ). IRS statement of procedure (or how to approach a tax question) that affects the rights or duties of a taxpayer. These appear in the I . R . B ./ C . B . Example: Rev. Proc. 95 - 24 § 9.04 Rev. Rul. IRS Revenue Ruling (CCH Tax Research N etWork, LexisNexis Academic 1954 - , BNA Tax Management Library 1954 - ). Official IRS interpretation of the application of the tax code to an entire set of facts involved in one situation. These appear in the I . R . B ./ C . B . Was IR - Mim until 1953. Example: Rev. Rul. 95 - 24, § 6 RIA Research Institute of America. Commercial publisher of research, practice materials, and compliance tools for tax, accounting and corporate finance . A unit of Thomson Reuters . http://www.riahome.com/ So. So.2d Southern Reporter (West). Text of state supreme court decisions from Southern states: AL, FL, LA, MS Example: Palmer v. Perry County Bd. Of Educ., 496 So.2d 2 S.Ct. Supreme Court Reporter (West) (Law Books KF 101 .A322 1882 - 1998). Text of U.S. Supreme Court decisions. Example: New Orleans v. Houston, LA, 7 S. Ct. 198 SE SE2d South Eastern Reporter (West). Text of state supreme court decisions from Southeastern stat es: GA, NC, SC, VA, WV. Example: Siefert v. Sanders, 358 S. E.2d. 775 (1987) Shepard 9s Commercial publisher specializing in legal reference works that list where any court decision has been cited and the current status of that case. NO legal research is considered complete until Shepard 9s or an equivalent legal citator is checked. cShepardizing a case d means to review Shepard 9s. Murphy Library owns: Shepard 9s United States Citations (Law Books KF101.2 .S54 , to 1993) and Shepard 9s Wisconsin Citations (Law Books KFW2459 S53 , to 2001). Shepard 9s for ALL federal and state c ourt cases is a feature of LexisNexis Academic. Shepard 9s is an imprint of LexisNexis. http://www.shepards.com . Stat . U.S. Statutes at Large ( GovDocs S 7.9: 17 89 - 1948; GS 4.111:1949 - 1983 ; AE 2.111:1984 - ). Annual compilation of the laws passed by Congress and signed by the President. 1789 - 1875 also at http://memory.loc.gov/ammem/amlaw/lwsl.html ; 2003 - at http://www.gpoaccess.gov/statutes/ Example: Civil Rights Act of 1964 78 Stat. 241 S t ate cases State Supreme Court cases and Court of Appeals cases are available in LexisNexis Academic. State c o des Found in LexisNexis Academic. State statutes Found in LexisNexis Academic. Also generally available on state government web sites. One good starting point is http://www.law.cornell.edu/statutes.html Stats. See: Wis.Stat. SW SW2d South Western Reporter (West). Text of state supreme court decisions from Southwestern states: AR, KY, MO, TN, TX. Example: Earnhardt Development Co. v. Ray, 51 S. W.2d 732 TAM Technical Advice Memorandum (CCH Tax Research NetWork, LexisNexis Academic 1954 - , BNA Tax Management Library 1980 - ). Issued by the IRS national office in response to IRS field requests arising out of tax return examinations. Unlike letter rulings, which focus on proposed transactions, TAMs cover completed transactions. TC U. S. Tax Court Reports (CCH Tax Research NetWork, BNA Tax Management Library 1942 - , LexisNexis Academic 1942 - , GovDocs Ju 11.7:1942 - 2002). Federal publication providing text of the d ecision of the federal court where taxpayer claims are first heard. Was B . T . A . until 1942. Example: Conti v. Comm., 99 TC 369 (1992): § 50.486.50 5 TCM TC Memo U.S. Tax Court Memorandum Decisio ns (Ref Compact Storage KF 6282 .A5 C6 1942 - 1998, CCH Tax Research NetWork, LexisNexis Academic 1942 - ). Memorandum Decisions are decisions of the tax court where the essential acts of the case have been ruled on previously and no change is made in the position of the tax court. Example: Cruise v. Comm., 64 TCM 1421: § 55.29 Example: Blassie v. Comm., TC Memo 1966 - 252 T . D . Treasury Decision (LexisNexis Academic 1980 - , BNA Tax Management Library 1990 - ). TDs contain temporary and/or final Treas.Regs . A final Treas.Reg. carries the ful l force of law. TDs a ppear in the I . R . B ./ C . B . , and finally in the F . R. Example: T . D. 8652. Thomson Reuters Corporate parent of West and RIA . http://www.thomsonreuters.com/ TM IRS Technical Memorandum (LexisNexis Academic, 1967 - ). Memorandum from IRS Commissioner explaining or summarizing proposed Treasury rules, regulations, or policies. Example: 536 TM, Interest Expense Deductions Treas.Reg. Treasury R egulations (CCH Tax Research NetWork, LexisNexis Academic, BNA Tax Management Library, Title 26 of the CFR) . Stated positions of the IRS concerning particular provisions in the IRC. May be P roposed, Temporary, or F inal . Temporary and Final Treas.Regs are issued as Treasury Decisions (TD). All Treas.Regs. are published in the IRB/CB and finally in the FR. A final Treas.Reg. carries the full force of law. U.S. U.S. Reports ( Gov Doc s Ju 6.8: 1952 - 1957, 1964 - ). Official texts of decisions of the U . S . Su preme Court. See also: L Ed. 1991 - at http://www.supremecourtus.gov/opinions/boundvolumes.html Example: Davis v. Bandemer, 478 US. 109, 147 (1986) U . S . C . U. S. Code. Compilation o f all laws passed by Congress and currently in effect, grouped by topic, i.e., ag riculture, land, taxation, etc. 1994 - at http://www.gpoaccess.gov/uscode/ Example: 42 U.S.C. § 1988 USCA United States Code Annotated (West) (Law Books, to 2001). Annotated form of the official U.S. Code. Example: 42 USCA § 12101 - 12102 USCS United States Code Service (LexisNexis / Matthew Bender /Michie ) (LexisNexis Academic). Annotated form of the official U.S. Code, U.S. Constitution, and more. USDC United States District Court. See DC. USTC U.S. Tax Cases (CCH) (CCH Tax Research NetWork, Ref Compact Storage KF 6335 .A7 C6 1913 - 1998). All federal court decisions and landmark state court decisions that deal with federal taxation. West Commercial publisher of legal, regulatory and business information . Also known for: Westlaw , the online legal, financial, and business news information service ; KeyCite , the citation research service on Westlaw; and the West Topic and Ke y Number System . A unit of Thomson Reuters . http://west.thomson.com/ . Wis. Wis.2d Callaghan's Official Wisconsin Reports (1976 - ) / Wisconsin Reports (West , 1853 - 1975 ) (LexisNexis Academic 1853 - , Law Books KFW2445 1853 - 1976). Wisconsin Supreme Cou rt case decisions since 1853. 1879 - also included in NW / NW 2d. Also includes Wis.Ct.App. case decisions since 1978 . See Pin. for 1839 - 1852. Example: 209 Wis.2d 538 Wis. Act Wisconsin Act (1983 - ) (GovDocs Reference KFW2425.A216 current session). Individually published Wisconsin session law enacted by the Legislator and signed by the Governor . All of the Acts of a session are compiled into the b ound volumes, Wis.Laws . Sessi on laws before 1983 are cited exclusively as Wis.Laws. Example: 1995 Wis. Act 27 Wis.Admin.Code Wisconsin Administrative Code. ( http://www.legis.state.wi.us/rsb/code.htm 1989 - , G ovDocs Reference KFW2435 1956 .A27 current ed). Compilation of the rules and regulations of various agencies of Wisconsin state government. Example : Wi s. Admin. Code § DWD 218.03 (current through 604 Wis.Admin. Reg (May 1, 2006) Wis.Admin.Reg. Wisconsin Administrative Register. ( http://www.legis.state.wi.us/rsb/regindex.htm 1996 - ) Announcements of newly created rules to be incorporated into Wis.Admin.Code. See Wis.Admin.Code for exam ple . Wis.Ct.App. Wisconsin Court of Appeals. (LexisNexis Academic 1978 - ) 1978 - cited as published in Wis.2d or N.W.2d. 6 Wis.Laws Laws of Wisconsin . (LexisNexis Academic current session, http://www.legis.state.wi.us/rsb/wislawarc.htm 1969 - , GovDocs Wisconsin Z 5:1852 - ) Bound compilation of Wisconsin session l aws , as enacted by the Wisconsin Legislature and signed into law by the Governor . Since 1983 also known as Wis. Act. Example: 199 5 Wis. Laws 27 Wis.Legis.Serv. West 9s Wisconsin Legislative Service (West). Commercially published editions of Wisconsin Acts (Wis.Laws) . Example: 1995 Wis. Legis. Serv. 27 (West) Wis.Stat. Wis.Stats. Stats. Wisconsin Statutes and Annotations ( commonly, Wisconsin Statutes ; title variable before 1911 ) (LexisNexis Academic 1989 - , http://www.legis.state.wi.us/rsb/wislawarc.htm 1969 - , GovDocs Wisconsin Z 5/2:1849 - , GovDocs Reference KFW2429.W57 current ed.) Compilation of Wisconsin general laws currently in effect , published every 2 years . Example: Wis. Stat . § 767.33 (1999) Wis.Stat.Ann. W.S.A. West 9s Wisconsin Statutes Annotated (GovDocs Reference KFW2430 1957 .A43 1957, current ed.) Contains exact text of Wis.Stat., but additionally extensively indexed and annotated. Example: Wis. Stat. Ann. §763 (1m)(b) ( West 2000) Hierarchy Of Authority For Tax Materials Listed In Descending Order Of Precedence 1. Internal Revenue Code (IRC) / United States Code (USC) 2. Treasury Regulations (Treas.Reg.) / Code of Federal Regulations (CFR) 3. U.S. Supreme Court (U.S. or L.Ed. or S.Ct.) 4. U.S. Circuit Courts of Appeals (F. or F.2d.). 11 numbered by circuit; 13 total. (Wisconsin is in the Seventh Circuit; the Seventh Circuit Court of Appeals is located in Chicago.) 5. Federal courts of original jurisdiction (decisions may be appealed to a Circuit Court of Appeals): A. U.S. District Courts (cited as F. Supp.) Federal District Court decisions will vary on a particular topic since each court decision is rendered by a separate, geographically-bound court. 94 districts nationwide. (La Crosse is in the Western District of Wisconsin. The U.S. District Court--Western District of Wisconsin is located in Madison.) B. U.S. Tax Court The tax court is a national court and will only follow the decision of the Circuit Court in which the taxpayer is domiciled. As a result, Tax Court decisions are not necessarily consistent on a particular topic. Tax court decisions are classified as follows: I. Regular decisions rendered on particular topics which are still unsettled or controversial. Decisions may be made by one judge or reviewed by the entire court. (cited as TC since 1942; BTA before 1942) II. Memorandum decisions, generally made by one judge, are also primary authority but on less controversial, settled issues. (cited as TCM) C. U.S. Court of Federal Claims (cited as FedCl since 1992; ClCt from 1982-1992; CtCl before 1982) National court that handles all types of claims against the U.S. government, including those in the tax area. 7. Revenue Rulings (cited as Rev. Rul.) Issued by the IRS, establishing official IRS interpretation of the tax law for specific types of transactions. Binding for the IRS for future tax treatment of such transactions. 8. Private Letter Rulings (cited as PLR or LtrRul) Issued by the IRS upon request to an individual taxpayer regarding tax treatment for a specific transaction being considered.

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