Tax court decision citations

O1_DSELDEN@NELINET.ORG
Date: 12/02/93


     Does anybody know of a guide, article or other source that will
explain where to find, (or how to find) tax decisions based on the cite?
     For instance, is there a parrallel cite to 39 tc 620 or 97-1 ustc
paragraph 9359? We have several tax court sources in our library
and I am never sure whether we have particular judicial or administrative
cases based on the citations given. I guess what I am asking for is some
information on how to tell where one can find out which reporters contain
which jurisdictions. Can anyone help me? David



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