Tax Research - Judicial Interpretations   Updated

Upon successful completion of this course, the user should be able to:

• assess judicial interpretation and the precedential weight of court decisions;

• identify and explain the holdings of decisions issued by the various U.S. federal courts;

• distinguish a judicial holding from dicta and evaluate the persuasive significance of dicta;

• analyze federal tax court decisions to identify the issues, holdings, reasoning, and disposition of the case; and

• use appropriate tax and legal research tools to locate, verify, and evaluate judicial authorities.