Tax Court S Cases: Does the 'S' Stand for Secret?
2 Pages Posted: 19 Jun 2016
Date Written: April 13, 1998
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: Suggested Citation