The United States Tax Court now posts Summary Opinions in small tax cases in Adobe Acrobat (.pdf) format on its web site, www.ustaxcourt.gov.  As a service to those interested in small tax cases, the Tax Court S Cases and Pro Se Petitioners Task Force of the Low Income Taxpayers Committee has begun posting summaries of those cases in a searchable HTML format.

These summaries currently begin with cases decided December 1, 2001, and run through November 2002. The summaries are provided as a guide to certain cases available on the Tax Court's website. Summaries should not be relied upon as authoritative. Pursuant to Internal Revenue Code Section 7463(b), Summary Opinions in small tax cases may not be treated as precedent for any other case.

To search these summaries by key word or Code section, use the search box provided below. Or use the pull-down menu to jump to a particular month's decisions.

Full text of cases summarized here can be found in pdf format at www.ustaxcourt.gov (click on "historical opinions" and search by case name or decision date).