The Case Citation of Kean v. Comm'r: A Closer Look
What does the citation of Kean v. Comm'r, 407 F.3d 186 (CA3, 2005), 2005-1 USTC $50,397, indicate about the case?
a) Was officially reported in the 3rd volume of the Federal Reporter on Page 407.
b) Also has a citation in the 2005-1 United States Tax Cases reporter with the specific citation $50,397.
Answer:
The citation for the case Kean v. Comm'r provides two important pieces of information. Firstly, it indicates that the case was officially reported in the 3rd volume of the Federal Reporter on Page 407. This means that the case can be found within this volume of court decisions from various federal courts. Secondly, the citation also shows that the case is referenced in the 2005-1 United States Tax Cases reporter, with the specific citation $50,397. This citation is a unique identifier within the USTC reporter for easy reference and retrieval of the case.
When we see the citation "407 F.3d 186," it tells us that the case of Kean v. Comm'r is located in the 3rd volume of the Federal Reporter, which is a series of books that publish significant court decisions from federal courts. The specific page number where the case can be found is 407 within this volume. This helps legal professionals and researchers easily locate and access the details of the case.
Additionally, the citation "2005-1 USTC $50,397" gives us information about the case's presence in the 2005-1 United States Tax Cases reporter. This particular reporter focuses on tax-related court cases, making it a valuable resource for those interested in tax law and related cases. The unique citation $50,397 within the USTC reporter serves as a specific identifier to quickly find and study the case of Kean v. Comm'r.
By having citations in both the Federal Reporter and the United States Tax Cases reporter, the case of Kean v. Comm'r is well-documented and easily accessible for further analysis and understanding. These citations play a crucial role in legal research and referencing, providing a solid foundation for studying the case and its implications.