• Law
College

Interpret each of the following citations:

a. 54 T.C. 1514 (1970).

b. 408 F.2d 1117 (CA-2, 1969).

c. 69-1 USTC { 9319 (CA-2, 1969).

d. 23 AFTR 2d 69-1090 (CA-2, 1969).

e. 293 F.Supp. 1129 (D.Ct. Miss., 1967).

f. 67-1 USTC { 9253 (D.Ct. Miss., 1967).

g. 19 AFTR 2d 647 (D.Ct. Miss., 1967).

h. 56 S.Ct. 289 (USSC, 1935).

i. 36-1 USTC { 9020 (USSC, 1935).

j. 16 AFTR 1274 (USSC, 1935).

k. 422 F.2d 1336 (Ct.Cl., 1970).

Answer :

Final answer:

Legal citations like 54 T.C. 1514 (1970) or 408 F.2d 1117 (CA-2, 1969) refer to specific court decisions published in legal reporters. They include volume numbers, page numbers, court names, and the year of the decision. Understanding this format helps locate the full text of legal decisions cited.

Explanation:

When interpreting legal citations, it is important to recognize the elements that provide specific information about where a case can be found in legal literature. Each citation typically includes the volume number, the abbreviation of the reporter or code, the page or section, and the year of the decision. Here's a breakdown of the given citations:

  • 54 T.C. 1514 (1970) refers to a decision reported in volume 54 of the Tax Court Reporter on page 1514, from the year 1970.
  • 408 F.2d 1117 (CA-2, 1969) indicates a case reported in volume 408 of the Federal Reporter, Second Series, on page 1117, adjudicated by the United States Court of Appeals for the Second Circuit in 1969.
  • 69-1 USTC { 9319 (CA-2, 1969) is a citation to the United States Tax Cases (USTC) reporter, indicating a 1969 case from the Court of Appeals for the Second Circuit, with a unique case identifier of 9319.
  • 23 AFTR 2d 69-1090 (CA-2, 1969) signifies a case from the American Federal Tax Reports, Second Series, 1969 edition, available on page 1090 and also from the Second Circuit.
  • 293 F.Supp. 1129 (D.Ct. Miss., 1967) is a reference to a District Court case from Mississippi, reported in volume 293 of the Federal Supplement on page 1129, in the year 1967.

The remaining citations follow a similar pattern, referring to cases from various courts and reporters. Recognizing these patterns is crucial for understanding where to find the text of these decisions.

Final answer:

The citations provided are references to legal cases. They follow a specific format that includes the name of the case, reporter volume and page number, jurisdiction, and year of the decision.

Explanation:

The citations provided are references to legal cases. In legal writing and research, these citations are used to locate and identify specific court cases. They follow a specific format that includes important information such as the name of the case, volume and page number of the reporter where the case can be found, and the year of the decision.

For example, citation (a), 54 T.C. 1514 (1970), refers to a case in the Tax Court, volume 54 of the Tax Court Reporter, starting on page 1514, and was decided in 1970.

Each citation represents a different court, jurisdiction, and year, providing a way to access and refer to the specific case in legal literature.