Bluebook R10.3.2 states that publications that are dedicated to printed cases are reporters. Accordingly, tax reporters are treated as any other reporters with volume numbers and abbreviations per T1.2. Similarly, the citation must follow the format of the abbreviations under T7. Tax Court is abbreviated as T.C., Tax Appeal Court as Tax App. Ct., and Board of Tax Appeals as B.T.A. Other abbreviations are “Commissioner” as “Comm’r” or simply “Commissioner” (T6 & R10.2(g)).
Sego v. Comm'r of Internal Revenue, 114 T.C. 604.
Sego v. Commissioner, 114 T.C. 604 (2000).
Lunsford v. Comm'r of Internal Revenue, 117 T.C. 183.
Lunsford v. Commissioner, 117 T.C. 183 (2001).
Crumedy v. Comm'r of Internal Revenue, No. 14725-21L (U.S.T.C. Feb. 7, 2024)
Crumedy v. Commissioner, No. 14725-21L, 2024 Tax Ct. Memo LEXIS 19 (T.C. Feb. 7, 2024).