author: robert lynn gardner

... American Federal Tax Reports ( 1860 - Present ) AFTR 2d AFTR CS . Ct . CU.S. CF. 3d CF.2d CF. CF. Supp . 2d CUSTC CF. Supp Tax Court & Board of Tax Appeals Memorandum Decisions ( 1924 - Present ) Example : TC Memo 1970-25 Tax Court & Board ...

... memos and working papers . Memo to the File A memo to the file may be written after any one of several develop- ments . Often such memos are the result of a client's request - in person , over the telephone , or in a letter - for a solution ...