how to find a court case

[morrisliberty]

Hello,


I am trying to locate the following case Siverman v Commissioner aff'd 73-2 U.S.T.C. para. 9546 {8th Cir. 1973}. I cannot locate the case on internet , does anyone know how to get paper copy to read?

[Savoir Faire-Demogague in NJ]

There are a couple of lawyers over on the Your Money, and Politics and Markets forums.
If you re-post over there they may be able to make suggestions.

[mwcpa]

what tax service are you using?

do you mean Silverman v Commissioner.... that is the cite you gave....

United States Tax Cases (1913-1999), [73-2 USTC ¶9546], David Silverman and Irene Silverman, Appellees v. Commissioner of Internal Revenue, Appellant , (July 11, 1973), U.S. Court of Appeals, Eighth Circuit, (Jul. 11, 1973)


is this the case involving the Cantor....

I used the CCH product Intelliconnet... no problem finding it...

[rangerj]

Most if not all public libraries have a reference section with court case books including tax cases. They can also be found at most university libraries, especially if there is a law school or business school at the university. The USTC is the Commerce Clearing House (CCH) publication and that is indicated in your cite. Find the USTC volume 1973-2 (that is the volume with cases reported in the second half of the year 1973). Look for the case in the index, or look for the paragraph in the cite (rather than a page number). This is an appeals case and you may want to look at the original case as well. It should be cited in the appeals case opening. Note that the Tax Court and other U.S. courts cite their cases differntly, as doed RIA, West Publishing, etc.

[mwcpa]

good points ranger....

the original poster also probably could not find the case since it is "silverman," not "siverman"....

[❤ mollymouser ❤]

You can actually use Google to find a fair number of cases online ... just shorten the case name to something basic (smith v. jones) and then see what you come up with. Some cases will actually show up this way.

[Deleted]

caselaw.findlaw.com

[morrisliberty]

hello,

Thank you for the replies. I am sorry about the spelling. I found the case on Westlaw. If anyone is interested this case shows how religious law and secular law intersects around Section 107. I have a concern that an American taxpayer cannot find all legal tax cases on the internet and not need a paid site. In my opinion each court is funded by American taxpayers thru the government ,federal, state, or local and therefore, all opinions issued by each court should be available on the internet for free.I also believe this should apply to legislative histories of all Sections of the tax code such as senate and house meetings on the internet. Even the regulations are diffucult to research in some cases. I have been unable to find the first proposed regulations on Section 280A issued in 1980 on a free website on the internet. Should the governament have a site with all regulations avaibable to the public? The proposed regulations regarding section 280A the 1980 and 1983 version have never been finalized, why? If you check the electronic code of federal regulations no mention of Section 280a proposed regulations. Therefore, the public would never know anything about these regulations.

[rangerj]

Final regulations have not been issued on the provisions of the 1969 Tax Reform Act, as well as many other tax law changes. Why? Who knows? Ask the Secretary of the Treasury. LLPs and LLC have been enacted in every state in the U.S. and so far Congress has not addressed these "new" business entities in the tax code. Why? Ask Congress. All of the final, and proposed, and temporary, Regulations are a matter of public record and are published in the Federal Register for all the world to see. Sometimes the Treasury is ordered by Congress to withhold issuance of regulations, if for example Congress finds that it is not getting what it intended from the law as written. Look at the history of the IRA and its many changes in the first few years as an example. Also note that Treasury is not required to issue regulations unless specifically instructed to do so by Congress in the statute. Regulations are Treasuries official interpretation of the statute and it does not have to provide such an interpretation unless ordered to do so. The Treasury may simply wait for the courts to interpret the statute. For a $60 filing fee you can take your case to Tax Court and get a personal interpretation of section 280A.