In the following citation, Eugene Coloman, 33 TCM 411, T.C.Memo ¶974-78, affd.in 76-2 USTC 19581, 38 AFTR2d 76-5523, 540 F.2d 427 (CA-9, 1976), the researcher would know that the original decision in the trial court was made by the Tax Court in a memorandum decision and that the case on appeal was affirmed by the Ninth Circuit, U.S.Court of Appeals.

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The citation indicates that Eugene Coloman's case was originally decided by the Tax Court in a memorandum decision (33 TCM 411, T.C.Memo ¶974-78) and was later affirmed on appeal by the Ninth Circuit, U.S. Court of Appeals (76-2 USTC 19581, 38 AFTR2d 76-5523, 540 F.2d 427 (CA-9, 1976)).

In the Following Citation, Eugene Coloman, 33 TCM 411, T