Preview Extract
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.
Answer: c
Rationale:
The precedential value of a case refers to the legal authority established by that case. It
indicates the significance of the case as a legal precedent, which can influence future
decisions and establish legal principles. While factors such as whether a case was
appealed or the monetary value at stake may be relevant to the context of the case, the
primary consideration for its precedential value is the legal authority it establishes.
Therefore, option c is correct.
2. A case making reference to another case is called the:
a. cited case
b. citing case
c. precedent
d. local citation
Answer: b
Rationale:
A case making reference to another case is called the citing case. It refers to a case that
cites or makes reference to another case as authority for its argument or decision. This
citation establishes a connection between the two cases, with the citing case relying on
the precedent set by the cited case. Therefore, option b is correct.
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.
Answer: d
Rationale:
Option d is correct. There are 94 Federal District Courts hearing tax cases, and states and
U.S. territories have Federal District Courts. Federal Circuit Courts of Appeals, however,
do not hear tax cases at the trial level; they hear appeals from the decisions of the Federal
District Courts. Therefore, option d accurately reflects the structure of federal courts
handling tax cases.
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
Answer: d
Rationale:
Shepard's was the first citator published as an aid to legal research in the United States. It
provides references to cases, statutes, and other legal authorities cited in a given
document, helping researchers evaluate the validity and authority of legal sources.
Therefore, option d is correct.
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
Answer: b
Rationale:
The paragraphs in which the editors of the court reporter summarize the court's holdings
on each issue of a case are called headnotes. These headnotes provide concise summaries
of the legal issues addressed in the case and the court's rulings on those issues, aiding
researchers in understanding the case's significance and relevance to their research.
Therefore, option b is correct.
6. Which of the following research services includes a citator named ‘Auto-Cite’?
a. CCH
b. RIA
c. Westlaw
d. LexisNexis
Answer: d
Rationale:
LexisNexis includes a citator named 'Auto-Cite' as part of its research services. The
Auto-Cite feature automatically generates citations for cases, statutes, regulations, and
other legal authorities, saving researchers time and ensuring accuracy in legal citations.
Therefore, option d is correct.
7. Which of the following commercial tax services offers ‘KeyCite’?
a. RIA
b. CCH
c. Westlaw
d. LexisNexis
Answer: c
Rationale:
Westlaw offers 'KeyCite' as part of its suite of legal research tools. KeyCite is a citation
research service that helps users evaluate the validity and authority of legal authorities
cited in a document, identifying subsequent history, citing references, and indicating
whether the authority is still good law. Therefore, option c is correct.
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.
Answer: a
Rationale:
Justices of the U.S. Supreme Court are nominated by the President of the United States.
Upon nomination, they undergo confirmation hearings conducted by the Senate Judiciary
Committee, and if approved, they are confirmed by a majority vote of the full Senate.
Therefore, option a is correct.
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.
Answer: a
Rationale:
A unique feature of the KeyCite service not present in other citators is a one-to-four star
system that indicates the extent to which citing cases discuss the case of interest. This
feature provides users with a quick assessment of the relevance and depth of analysis
provided by citing cases, aiding in the evaluation of their authority and significance.
Therefore, option a is correct.
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.
Answer: c
Rationale:
Shepardizing refers to the process of evaluating the validity of a case and locating
additional authority. It involves checking the subsequent history and treatment of a cited
case, identifying citing references, and assessing whether the case remains good law.
Shepardizing helps ensure the accuracy and reliability of legal research by verifying the
authority and status of cited cases. Therefore, option c is correct.
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).
Answer: c
Rationale:
The RIA Citator 2nd references both tax cases and IRS rulings. It provides
comprehensive coverage of legal authorities relevant to tax research, including court
cases and IRS rulings, allowing researchers to evaluate the precedential value and
relevance of these sources to their research queries. Therefore, option c is correct.
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.
Answer: d
Rationale:
Option d is correct. The CCH Citator lists paragraph references where a case is examined
in its Standard Federal Income Tax Reporter. It includes selected cases that the editors
have determined most affect a case's precedential value. Additionally, the CCH Citator
uses a general citation format for citing cases, ensuring consistency and ease of reference.
Therefore, option d accurately describes features of the CCH Citator.
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.
Answer: b
Rationale:
The main advantage of the AFTR court reporter is that its headnotes address only tax
issues. This specialization allows tax researchers to quickly identify relevant cases and
legal principles pertaining specifically to tax law, facilitating efficient legal research in
the tax domain. Therefore, option b is correct.
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
Answer: c
Rationale:
The Tax Law Review is published by the New York University School of Law. It is a
prestigious academic journal that publishes scholarly articles and commentary on various
aspects of tax law, contributing to academic discourse and research in the field.
Therefore, option c is correct.
15. Tax Notes Today is published by:
a. BNA
b. CCH
c. RIA
d. Tax Analysts
e. None of the above.
Answer: d
Rationale:
Tax Notes Today is published by Tax Analysts. It is a widely recognized daily
publication providing comprehensive coverage of tax news, analysis, and commentary by
tax experts and practitioners. Tax Notes Today is a valuable resource for staying updated
on developments in tax law and policy. Therefore, option d is correct.
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).
Answer: e
Rationale:
Types of tax periodicals include annual proceedings and newsletters as well as
professional journals and scholarly reviews. These publications serve various purposes,
including disseminating research findings, providing commentary on tax developments,
and offering practical guidance for tax professionals. While court reporters and citators
are also important resources in tax research, they are not considered tax periodicals.
Therefore, option e is correct.
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.
Answer: b
Rationale:
Option b is incorrect. Tax Notes Today is not updated once a day; instead, it is updated
continually throughout the day to provide subscribers with real-time coverage of tax news
and developments. This frequent updating ensures that subscribers have access to the
latest information and analysis. Therefore, option b is incorrect.
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.
Answer: a
Rationale:
The title of one of the daily newsletters published by BNA is the Daily Tax Report. This
newsletter provides daily coverage of tax news, legislative developments, and regulatory
updates, offering subscribers timely insights into the evolving tax landscape. Therefore,
option a is correct.
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.
Answer: b
Rationale:
The Journal of Taxation is a professional
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.
Answer: d
Rationale:
Proper citations for articles found on the Internet should include the author's name, the
date on which the document was retrieved, and the website address for the article.
Including these elements ensures that the source can be accurately identified and accessed
by readers. Therefore, option d is correct.
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
Answer: b
Rationale:
The Federal Tax Articles (FTA) index is published by CCH, but it is available in print
format only. This index provides a comprehensive listing of articles published in various
tax journals and periodicals, facilitating access to tax-related literature for researchers and
practitioners. Therefore, option b is correct.
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.
Answer: a
Rationale:
In a printed tax journal, the designation "at 528" typically means that the researcher is
referencing a specific portion of an article located on page 528 of the journal. This format
allows readers to pinpoint the exact location of the information being cited within the
article, enhancing the accuracy and clarity of citations. Therefore, option a is correct.
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.
Answer: c
Rationale:
Law reviews are scholarly publications that are typically published by law schools and
edited by faculty members or graduate students. They cover a wide range of legal topics
and are not necessarily limited to a specific area of the law. Law reviews serve as
platforms for legal scholars and practitioners to contribute original research and analysis
to the legal community. Therefore, option c is correct.
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.
Answer: d
Rationale:
Both CCH and RIA offer tax newsletters that provide subscribers with updates on tax
developments, legislative changes, and other relevant information. These newsletters are
available in both daily and weekly formats, and subscribers may receive email
notifications to alert them to new content. Additionally, subscribers can often customize
their newsletter subscriptions based on their specific areas of interest or expertise.
Therefore, option d is correct.
True or False
Indicate which of the following statements are true or false by circling the correct answer.
1. The case that is referred to in the opinion of another case is called the “cited case.”
Answer: True
Rationale:
In legal terminology, the case that is referenced or cited in the opinion of another case is
indeed called the "cited case." When a court refers to previous cases to support its
reasoning or arguments, those cases are cited within the opinion. Therefore, the statement
is true.
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.
Answer: True
Rationale:
A citator is indeed a service commonly found in legal research platforms that indexes
cited cases, provides their full citations, and lists the citing cases along with information
on where each citing case can be found. Citators are valuable tools for legal researchers
as they help track the history and subsequent treatment of court decisions, aiding in the
analysis of legal precedent. Therefore, the statement is true.
3. All citators commonly indicate when a court case has been overturned by
Congressional legislation.
Answer: False
Rationale:
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. Shepard’s offers a tax-only citator service as well as a general citator service.
Answer: True
Rationale:
Shepard's Citations, a renowned legal citator service, indeed provides both a tax-only
citator service, which focuses specifically on tax-related cases and materials, as well as a
general citator service covering a broader range of legal topics. This dual offering caters
to the diverse needs of legal researchers, allowing them to access comprehensive citation
information relevant to their specific areas of interest. Therefore, the statement is true.
5. RIA’s Citator 2d. covers IRS rulings.
Answer: True
Rationale:
RIA's Citator 2d., a comprehensive legal research tool, does include coverage of IRS
rulings along with court cases. This feature enhances its utility for tax professionals and
researchers by providing access to a wide range of primary legal sources relevant to tax
law, including both judicial decisions and administrative rulings issued by the IRS.
Therefore, the statement is true.
6. Local or pinpoint citations in a citator are more useful to a researcher than a general
citation.
Answer: True
Rationale:
Local or pinpoint citations in a citator refer to specific page numbers or paragraphs within
a legal document where the cited information can be found. These citations offer precise
references, making it easier for researchers to locate and verify the relevant content
within the source material. In contrast, a general citation may provide broader
information without specifying exact locations within the document. Therefore, local or
pinpoint citations are indeed more useful to researchers seeking precise information
within legal documents. Thus, the statement is true.
7. The CCH Citator provides parallel citations to most other court reporters, including
RIA’s court reporter.
Answer: False
Rationale:
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. All commercial citators allow the researcher to retrieve entries by entering either the
case name or case citation.
Answer: False
Rationale:
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. 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.
Answer: True
Rationale:
In legal databases like RIA Citator 2d, tax cases are typically cataloged under the name of
the taxpayer, regardless of whether the plaintiff is the U.S. Government or another entity.
This approach simplifies the organization of cases and facilitates easier access for
researchers who may primarily search for cases based on the taxpayer's name. Thus, even
if the plaintiff is the U.S. Government, the case would still be cataloged under the
taxpayer's name in the RIA Citator 2d. Therefore, the statement is true.
10. Headnote numbers are the same in all of the various case reporters.
Answer: False
Rationale:
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. In a citator, the direct history of the case lists the earlier opinions in the case from the
lower courts.
Answer: True
Rationale:
The direct history section of a citator indeed provides a chronological listing of earlier
opinions in the case, typically starting with the opinions from the lower courts. This
section offers researchers a convenient way to track the procedural history of a case,
including its journey through the legal system from the trial court to any appellate courts.
Therefore, the statement is true.
12. The National Tax Association holds an established academic tax conference and
publishes scholarly journals.
Answer: True
Rationale:
The National Tax Association (NTA) is indeed recognized for organizing an established
academic tax conference, providing a platform for scholars, practitioners, and
policymakers to discuss and present research on tax-related topics. Additionally, the NTA
publishes scholarly journals such as the National Tax Journal, which features rigorous
research articles, analyses, and commentary on tax policy, economics, and
administration. These publications contribute significantly to the advancement of
knowledge in the field of taxation and are respected sources within the academic
community. Therefore, the statement is true.
13. WG&L journals are included in the IntelliConnect commercial tax service.
Answer: False
Rationale:
WG&L journals are included in RIA Checkpoint, not CCH’s IntelliConnect.
14. TaxCore, a service of BNA, contains full-text primary source documents as a
complement to BNA’s tax newsletter.
Answer: True
Rationale:
TaxCore is indeed a service offered by BNA (Bureau of National Affairs), which
provides access to full-text primary source documents in taxation. These documents
include statutes, regulations, rulings, and other authoritative materials issued by tax
authorities. TaxCore serves as a valuable resource for tax professionals, researchers, and
practitioners who require access to comprehensive and up-to-date tax-related content.
Additionally, it complements BNA’s tax newsletters by providing users with the
underlying legal and regulatory framework relevant to the topics covered in the
newsletters. Therefore, the statement is true.
15. Shepard’s and RIA Citator 2d. both include secondary sources references, such as
journal and law reviews.
Answer: False
Rationale:
Shepard’s includes references to law reviews and other secondary sources, but RIA’s
Citator 2d. does not.
16. The West Key Number system provides an extensive system for organizing case law
by topic.
Answer: True
Rationale:
The West Key Number system is a widely recognized and comprehensive classification
system used to organize case law by topic. Developed by West Publishing Company, it
assigns unique numeric identifiers (Key Numbers) to specific legal concepts, issues, and
topics found within court opinions. These Key Numbers serve as valuable tools for legal
researchers and practitioners to efficiently locate relevant case law on specific subjects.
By categorizing case law into hierarchical topic hierarchies, the West Key Number
system facilitates efficient legal research and analysis. Therefore, the statement is true.
Short Answer
1. Distinguish between the following terms: “cited case” and “citing case.”
Answer: 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. What is a Table of Authorities and which publishers offer this service?
Answer: 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. Describe the features of the AFTR court reporter which make it useful for a tax
researcher.
Answer: 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. Explain what the LEXCITE service does that is different from a regular tax citator and
identify one advantage of a LEXCITE search.
Answer: 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. 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.
Answer: 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. What roles does a citator play in tax research?
Answer: 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.
Test Bank for Federal Tax Research
Roby B. Sawyers, Steven Gill, Debra Sanders, William A. Raabe, Gerald E. Whittenburg
9781111221645, 9781337282987, 9781285439396
