A brief refresher might be in season here. The scope of this my blog is limited; I cover US Tax Court. Unless there’s a seismic shifter like Loving, I leave USDC to the trade press and the blogosphere, which includes but in no way is limited to the commercial services and the universities. Likewise the USCFC is off limits as an area of practice with which I am insufficiently familiar. Lastly, USCCAs are sufficiently covered by the aforesaid sources, and their opinions/decisions feature here only when brought to my attention by a remittur (mandate) of a case I’ve previously blogged. And maybe not always even then.

I make no undertaking to update what I write.

Therefore, if anyone wants to cite an opinion (T. C. or T. C. Memo.) they read here first, let them do as we did in my youth, and “Shepardize” the case. For those too young to remember the maroon volumes and the flimsy paper updates through which we combed in the last millennium, there are online resources to ascertain if the limb on which you hang your client’s “life, fortune, and sacred honor” is solid, dubious, or just plain rotten.

Use them.