The Board of Tax Appeals (BTA) was the predecessor of the current Tax Court. BTA cases were published in Reports of the United States Board of Tax Appeals (1924-1942) and Board of Tax Appeals Memorandum Decisions (1929-1942).
Online: BTA decisions are available through Tax Analysts' Federal Research Library, Lexis (FEDTAX;BTA or CCHTAX;CCHBTA) and Westlaw (FTX-TCT). They can be pulled from Lexis using the format: __ BTA __ .
BTA memoranda decisions are on Lexis (CCHTAX;CCHBTA) and can be pulled from Lexis using the format: BTAM ____ .