Free Law Project now has every reported U.S. Tax opinion

The United States Tax Court: Photo by GSA.

A lot of ink has been spilled and opinions shared about income tax since the 16th amendment to the U.S. Constitution was ratified in 1913. Here at Free Law Project, we believe few opinions matter as much as the precedential tax opinions produced by the federal courts, first at the Board of Tax Appeals (1924-1942) and later by the United States Tax Court (1942-).

That is why we are happy to announce that we have compiled, collected and analyzed the complete collection of precedential federal tax opinions. Our collection of tax cases spans two courts, nearly a century, and comprises nearly twenty-four thousand precedential opinions. We also have over twelve thousand non-precedential opinions in our database.

All new projects require improvements and enhancements to our code base, and this one was no different. For example, we added new tools to analyze and parse tax opinions. This enables us to find and extract missing, yet relevant information from tax opinions. This grows our already robust dataset, and we think will make your search queries even easier.

Thank you to the Caselaw Access Project at Harvard and BlueJLegal for helping us complete our collection. Thank you also to everyone involved in our open source projects, specifically our world-class scraping platform, Juriscraper, which allows us to continue to maintain an accurate and up to date collection of tax case law every day.

You can start reading and researching these opinions on Courtlistener's Opinion Search, can browse decisions of the Board of Tax Appeals and the U.S. Tax Court by volume, and as always you can explore these cases via our APIs and Bulk Data.

We hope this makes the upcoming tax season just a little easier on everyone, even the tax lawyers out there.