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Zimmerman's Research Guide


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Board of Tax Appeals

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 ____ .


See Also
Internal Revenue Service
Tax
United States Tax Court

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Copyright 2014 Andrew Zimmerman