Check the strength or weakness of a case or ruling quickly and accurately with Citator 2nd.

Citator 2nd notes specific relationships between cases and rulings, such as when one case has affirmed or reversed another. Citator 2nd is completely integrated and provides a quick and thorough citation check of all AFTR 2d, TC Memo and TC cases and IRS rulings. Key case issues can be tracked across the entire breadth of the Citator’s case inventory.

• Complete judicial history of federal tax cases, rulings and Treasury decisions
• Accurate, up-to-date evaluations of how each case or ruling has stood up in the courts
• Full judicial history of each case below the case name for quick reference
• Evaluations, written in plain English, clearly identified by the key legal issue
• Imbedded Web-links from citations to the pertinent Checkpoint reference
• Parallel citations to West and CCH from most AFTR 2d and Tax Court cases