Tax Court S Cases: Does the 'S' Stand for Secret?

2 Pages Posted: 19 Jun 2016

See all articles by Leandra Lederman

Leandra Lederman

Indiana University Maurer School of Law

Date Written: April 13, 1998

Abstract

This April 1998 article discusses the U.S. Tax Court's then-existing practice of making the opinions and files in small tax cases unavailable to the public. It argues that that practice violated Internal Revenue Code provisions that make Tax Court documents public records.

Keywords: Tax Court, small tax cases, S cases, transparency, court opinions

JEL Classification: H11, H29, K34, K41

Suggested Citation

Lederman, Leandra, Tax Court S Cases: Does the 'S' Stand for Secret? (April 13, 1998). 79 Tax Notes 257 (Apr. 13, 1998), Available at SSRN: https://ssrn.com/abstract=2796675

Leandra Lederman (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States
(812) 855-6149 (Phone)
(812) 855-0555 (Fax)

HOME PAGE: http://www.law.indiana.edu/people/lederman

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