Deck 7: Citators and Tax Periodicals

Question 1

Proper citations for articles found on the Internet include:

A) the author's name
B) the date on which the document was retrieved
C) the website address for the article
D) All of the above.

Answer 1

D

Question 2

Which of the following statements is INCORRECT regarding Tax Notes Today?

A) It is available through LexisNexis.
B) It is updated once a day.
C) It is updated continually throughout the day.
D) It contains commentary and analysis by experts.

Answer 2

B

Question 3

The Tax Law Review is published by:

A) Georgetown University
B) University of Virginia School of Law
C) New York University School of Law
D) University of Akron School of Law

Answer 3

C

Question 4

Which of the following research services includes a citator named 'Auto-Cite'?

A) CCH
B) RIA
C) Westlaw
D) LexisNexis

Question 5

A case making reference to another case is called the:

A) cited case
B) citing case
C) precedent
D) local citation

Question 6

Which of the following commercial tax services offers 'KeyCite'?

A) RIA
B) CCH
C) Westlaw
D) LexisNexis

Question 7

Which of the following statements is CORRECT regarding the CCH Citator?

A) The CCH Citator lists paragraph references where a case is examined in its Standard Federal Income Tax Reporter.
B) Only selected cases which the editors have determined most affect a case's precedential value are included in the citator listing.
C) The CCH Citator uses a general, not a local citation for citing cases.
D) All of the above statements are correct.

Question 8

The U.S. Supreme Court is made up of nine justices who are nominated by the:

A) President of the U. S.
B) Senate.
C) Treasury Secretary.
D) Congress.

Question 9

Shepardizing refers to:

A) the list of cases that are cited by the case of interest.
B) searching full-text documents for legal citations.
C) the process of evaluating the validity of a case and locating additional authority.
D) all of the above.

Question 10

The Research Institute of America RIA) Citator 2nd references:

A) changes in the Internal Revenue Code.
B) court cases, not IRS rulings.
C) tax cases and IRS rulings.
D) Only a) and c).

Question 11

The paragraphs in which the editors of the court reporter summarize the court's holdings on each issue of a case are called the:

A) Lexcites
B) headnotes
C) footnotes
D) table of authorities

Question 12

The main advantage of the AFTR court reporter is:

A) it uses Key Numbers to classify legal issues in the cases.
B) its headnotes address only tax issues.
C) it allows a LEXCITE search for legal citations.
D) None of the above.

Question 13

The precedential value of a case refers to:

A) whether it was appealed.
B) the monetary value at stake in that case.
C) the legal authority established by that case.
D) all of the above.

Question 14

Which service below was the first citator published as an aid to legal research in the United States?

A) KeyCite
B) Westlaw
C) RIA Citator 2d.
D) Shepard's

Question 15

A unique feature of the KeyCite service not present in other citators is:

A) a one-to-four star system that indicates the extent to which citing cases discuss the case of interest.
B) headnotes that address only the tax issues in a case.
C) case evaluation symbols such as warning flags to indicate how the later court has treated a cited case.
D) All of the above features are only available in the KeyCite service.

Question 16

Which of the following is the title of one of the daily newsletters published by BNA?

A) Daily Tax Report
B) Tax Notes Today
C) Worldwide Tax Daily
D) The Tax Adviser
E) All of the above newsletters are published daily by BNA.

Question 17

Tax Notes Today is published by:

A) BNA
B) CCH
C) RIA
D) Tax Analysts
E) None of the above.

Question 18

Types of tax periodicals include:

A) annual proceedings and newsletters
B) professional journals and scholarly reviews.
C) court reporters and citators.
D) all of the above.
E) Only a) and b).

Question 19

Which statement is CORRECT regarding the federal courts that hear tax cases:

A) There are 94 Federal District Courts hearing tax cases.
B) There are 94 Federal Circuit Courts of Appeals that hear tax cases.
C) States and U.S. territories have Federal District Courts.
D) Only a) and c) are correct.

Question 20

The Journal of Taxation is an example of what type of tax periodical?

A) A weekly newsletter.
B) A professional and practitioner journal.
C) A scholarly review.
D) An annual proceeding.

Question 21

The West Key Number system provides an extensive system for organizing case law by topic.
Short

Question 22

Law reviews are:

A) always limited to a specific area of the law.
B) a collection of papers presented at a tax conference.
C) published by law schools and edited by faculty members or graduate students.
D) all of the above.

Question 23

When the plaintiff in a tax case is the U.S. Government, the RIA Citator 2d catalogs the case under only the taxpayer's name.

Question 24

All citators commonly indicate when a court case has been overturned by Congressional legislation.

Question 25

The case that is referred to in the opinion of another case is called the "cited case."

Question 26

RIA's Citator 2d. covers IRS rulings.

Question 27

Headnote numbers are the same in all of the various case reporters.

Question 28

All commercial citators allow the researcher to retrieve entries by entering either the case name or case citation.

Question 29

In a printed tax journal, the designation "at 528" means:

A) the researcher is referencing a specific portion of an article.
B) the article begins on that page.
C) the article is not on the Internet.
D) none of the above.

Question 30

A citator is a service that indexes cited cases, gives their full citations, and lists the citing cases and
where each citing case can be found.

Question 31

The Federal Tax Articles FTA) index is published by:

A) CCH, online and in print.
B) CCH, in print only.
C) BNA, in print.
D) WG&L

Question 32

Local or pinpoint citations in a citator are more useful to a researcher than a general citation.

Question 33

Shepard's offers a tax-only citator service as well as a general citator service.

Question 34

Which of the following statements is CORRECT regarding CCH's and RIA's tax newsletters?

A) Both daily and weekly newsletters are available.
B) E-mail notifications are offered to alert the subscriber.
C) The services may be customized by subject.
D) All of the above statements are correct.

Question 35

The National Tax Association holds an established academic tax conference and publishes scholarly journals.

Question 36

Shepard's and RIA Citator 2d. both include secondary sources references, such as journal and law reviews.

Question 37

In a citator, the direct history of the case lists the earlier opinions in the case from the lower courts.

Question 38

TaxCore, a service of BNA, contains full-text primary source documents as a complement to BNA's tax newsletter.

Question 39

The CCH Citator provides parallel citations to most other court reporters, including RIA's court reporter.

Question 40

WG&L journals are included in the IntelliConnect commercial tax service.

Question 41

What is a Table of Authorities and which publishers offer this service?

Question 42

Describe the features of the AFTR court reporter which make it useful for a tax researcher.

Question 43

What roles does a citator play in tax research?

Question 44

Distinguish between the following terms: "cited case" and "citing case."

Question 45

Identify the different types of tax periodicals. Explain how tax periodicals are used in tax research and why they are valuable to a tax researcher.

Question 46

Explain what the LEXCITE service does that is different from a regular tax citator and identify one advantage of a LEXCITE search.
Essay Questions