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http://ssrn.com/abstract=1441007
 
 

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An Empirical Survey of the Population of United States Tax Court Written Decisions


Michael James Bommarito II


Bommarito Consulting, LLC

Daniel Martin Katz


Michigan State University - College of Law

Jillian Isaacs - See


University of Michigan at Ann Arbor

March 20, 2011

Virginia Tax Review, Vol. 30, No. 2, 2011

Abstract:     
What can empirical data tell us about the jurisprudence of United States Tax Court? Which sections of the Internal Revenue Code are most frequently cited and has recent tax legislation sparked change in the Tax Court’s decisions? This article presents an analysis of the citation practices of the United States Tax Court between 1990 and 2008. While previous citation studies focus on case-to-case citations, we modify this approach to focus on statutory citations, which better capture the nature of tax jurisprudence. By applying techniques from computer science, we collect and analyze more than 11,000 decisions and 244,000 statutory citations authored by the United States Tax Court between 1990 and 2008. Our approach includes both a static and longitudinal analysis of the most cited Internal Revenue Code sections. In addition, we carry out a network analysis of these case-to-statute citations to uncover patterns in citation practices, concept relationships, and legislative acts. This article answers the call for greater empiricism in tax scholarship and paves the way for future research on Tax Court jurisprudence.

Number of Pages in PDF File: 36

Keywords: Empirical Legal Studies, United States Tax Court, Judicial Decision Making, Computational Legal Studies, Network Analysis and Law, Network Dynamics, Text Parsing of Legal Documents, Information Visualization, Citation Network, Tax Litigation

JEL Classification: C63, C80, C81, D78, D72, H11, K34, K41

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Date posted: August 2, 2009 ; Last revised: March 21, 2011

Suggested Citation

Bommarito, Michael James and Katz, Daniel Martin and Isaacs - See, Jillian, An Empirical Survey of the Population of United States Tax Court Written Decisions (March 20, 2011). Virginia Tax Review, Vol. 30, No. 2, 2011. Available at SSRN: http://ssrn.com/abstract=1441007

Contact Information

Michael James Bommarito II
Bommarito Consulting, LLC ( email )
Troy, MI 48098
United States
16464503387 (Phone)
HOME PAGE: http://bommaritollc.com/
Daniel Martin Katz (Contact Author)
Michigan State University - College of Law ( email )
230F Law College Building
East Lansing, MI 48824-1300
United States
HOME PAGE: http://computationallegalstudies.com/
Jillian Isaacs - See
University of Michigan at Ann Arbor ( email )
Ann Arbor, MI 48109
United States
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