If you are interested in tax law, Tax Analysts publishes several resources which may be helpful for your research. Under the Key Documents tab, Tax Notes includes updates and analysis of federal and state tax laws, IRS ruling and regulations, court opinions, Treasury reports, and more. Under the Publications tab, Tax Notes Today focuses on the latest news and documents, while Tax Notes International covers international tax issues.
If you are interested in accessing these resources, please:
Please note that while you have to be on campus to register for an account, after registering you will be able to use the site anywhere. If you have any questions, or if you are looking for additional resources, just ask a reference librarian!
Interested in learning more about Federal courts? The United States Courts website (http://www.uscourts.gov/) includes helpful information on topics such as Federal courts’ role and structure, cases, judicial biographies, rules, and statistical reports. This website is free to use, and is updated on a regular basis. Looking for more? Check out our Finding Court Documents and Federal Legislative History research guides.
Now that we are well into June, the “major” cases that the Supreme Court has taken up in the current Term are beginning to be decided. For dates when opinions will be released, see the Mondays marked in blue on the calendar on the Court’s home page.
One such case is Zivotofsky v. Kerry, a/k/a the Jerusalem passport case, decided on Monday. The Court struck down §214(d) of the Foreign Relations Authorization Act, Fiscal Year 2003, which directed the secretary of state, upon request, to record “Israel” as the place of birth of a U.S. citizen born in Jerusalem. In a 6-3 decision, the majority held that Congress had intruded on the power to recognize foreign nations and governments, designated to the President by Article II of the Constitution.
Numerous commentators have written about the decision.
Still to come this month are the highly anticipated King v. Burwell (which challenges IRS regulations extending tax credits to coverage purchased through exchanges established by the federal government, involving the health insurance of millions of Americans) and Obergefell v. Hodges (the same sex marriage cases).
As you may know, Congress.gov is the official website for official U.S. legislative information and documents such as bills, committee hearing transcripts and committee reports. It took over that roll from THOMAS, the original Congressional website, in 2012.
For most of the period since the transition, however, THOMAS continued to be the better source for information about treaties: Senate consideration and action on treaties submitted by the President. For example, see the information provided by THOMAS on the Senate’s consideration of the Convention on the Rights of Persons with Disabilities below.
This Spring, Congress.gov began providing detailed information about treaties back to 1975. See the display of information on the disabilities convention in Congress.gov below.
Unlike the display in THOMAS, Congress.gov provides links to several relevant documents, including the Treaty document itself, 112-7, and the accompanying Senate reports, in HTML text or PDF.
Using Congress.gov can be an adjustment. Fortunately, the site provide extensive Help screens, including Search tips.
Due to the extraordinary public interest in the oral arguments held today at the U.S. Supreme Court in Obergefell v. Hodges and the other same-sex marriage cases, the Court has made the audio recording of the argument available on the same day: HERE.
The transcript of the oral argument will be made available later today on the same page.
Extensive coverage of the cases and the arguments has been provided by The New York Times, SCOTUSblog and many other news outlets.
UPDATE: The Court posted the audio file and transcript on the second question in Obergefell here.
An earlier post in this blog reported on the status of the same-sex marriage cases that are pending before the U.S. Supreme Court.
At that time (March 18), as noted on SCOTUSblog’s merits cases section, most of the amicus curiae briefs that had been filed at that time supported the rights of those seeking to establish a Constitutional right to marry. In recent weeks, the filing of briefs has continued, and the Court has received numerous briefs that support the state laws that prohibit same-sex marriages; these include those of the Republican Platform Committee, the Concerned Women for America and the Conference of Catholic Bishops.
SCOTUSblog continues to be a major source of legal analysis on the case and the arguments of the parties. Lyle Denniston has posted the first three of four preview articles summarizing (1) the perspective of the same-sex couples who have challenged laws prohibiting recognition of their marriages; (2) the position of the state governments defending their laws, and (3) the amicus briefs supporting the couples. A fourth post, summarizing the amicus briefs supporting the state governments, is forthcoming.
As the date of oral argument (April 28) approaches, news and commentary on the cases is increasing, including articles anticipating an expected ruling in support of the couples and the relationship of the marriage cases to the “religious freedom” laws proposed or adopted in some stated. See, e.g., these articles in NPR, Slate and The Huffington Post.
A previous post discussed the Bloomberg Law docket search feature and access to federal court filings from the PACER system. While provided in different way, Westlaw Next also provides access to many court dockets, briefs and other court filings.
If you were researching, for example, Young v. United Parcel Service, Inc., the pregnancy discrimination case decided recently by the Supreme Court, you could begin by retrieving the case on Westlaw Next. In the KeyCite information above the case report, the History tab provides information about lower court proceedings, in both list and graphical format. The Filings tab provides access to dockets, briefs and other court filings–not only for the case at the Supreme Court, but at lower courts as well. The Adobe icon indicates a document that is available in PDF; other documents are in HTML. (Click images below to expand.)
Starting with a published case is the easiest way to locate court documents related to that case, but you can also find these documents by searching appropriate databases on Westlaw. From the main browse menu, Westlaw Next provides databases for briefs, dockets and argument transcripts, allowing the researcher to select smaller databases for those documents arranged by jurisdiction.
For example, an advanced search of briefs filed with the U.S. Court of Appeals for the Fourth Circuit retrieves three briefs from the Young case before that court.
While these databases on Westlaw Next do not provide the full list of all filings in lower court proceedings–and is less comprehensive than Bloomberg Law for current federal cases–it is a major source of dockets and other court documents for federal and some state courts.
For more information on locating court documents, consult our research guide or speak with a reference librarian.
Over the past year, no U.S. legal issue has generated more news coverage and commentary than the legal status of same-sex relationships, particularly the questions whether the Constitution requires states to grant marriage licenses to same-sex couples and to recognize such licenses grated in other states.
In June 2013, the Supreme Court decided United States v. Windsor (2013), which struck down as unconstitutional a provision in the Defense of Marriage Act (DOMA), which defined “marriage” under federal law to exclude same-sex couples. After Windsor, numerous federal and state courts ruled that the Constitution requires states to recognize same-sex marriages. In November 2014, the U.S. Court of Appeals for the Sixth Circuit reached a different result, upholding bans on same-sex marriage under the laws of several states.
By granting certiorari in cases from the four states comprising the Sixth Circuit–Bourke v. Beshear (KY), DeBoer v. Snyder (MI), Obergefell v. Hodges (OH) and Tanco v. Haslam (TN)–the Supreme Court decided to address two questions left unresolved by Windsor. (Click below to expand image.)
The Court has scheduled oral argument for April 28. In the past two weeks, dozens of briefs have been filed. Many of them are amicus curiae (or “friend of the court”) briefs, filed by persons or entities that are not parties to the case but wish to provide their perspectives to the Court. Most of them–including those of The American Psychological Association, The Cato Institute and the United States government–support the right of same-sex couples to marry. The Court’s decision is expected by the end of June, with these cases among the last to be decided in the Court’s October 2014 Term.
For those monitoring the topic, some of the best information sources are organizations that have been involved in the legal battle–e.g., Freedom to Marry and Lambda Legal. Other good sources include The New York Times and SCOTUSblog.
For worldwide information, the Jones Day law firm provides a database of jurisdictions, detailing the degree to which each country recognizes the status of same-sex relationships.
The make-up class on Court Documents research is scheduled for Monday, March 16, 1 p.m. (Room 335).
Slots are still available. If you haven’t registered, you can do so at: http://lawlibraryguides.bu.edu/certification/register
Class page: http://lawlibraryguides.bu.edu/cert2015_Court-documents
Readers of this blog have seen frequent references to SCOTUSblog, one of the gems in the legal blogosphere.
There are many reasons to follow SCOTUSblog. To start, it is an indispensable research tool for those monitoring cases before the Supreme Court–a free source for news about filings, rulings on certiorari petitions, oral arguments, new opinions and more. Coverage and analysis by veteran Supreme Court reporter Lyle Denniston provides a level of coverage of the Court that is available nowhere else (see, e.g., Denniston’s coverage of the array of cases addressing the law related to same-sex marriage). And the Merits Cases section of the site provides detailed coverage on each case the Court has decided to hear on the merits, including docket information, news stories and links to all the briefs filed in the case.
Other features include commentary and debates on various topics (such as Originalism and the Supreme Court); statistical analysis of Court business; and SCOTUSBlog on Camera, featuring interviews with Justices, scholars and journalists (e.g., Justice Scalia, Dahlia Lithwick, Randy Barnett).
There are various ways to track SCOTUSBlog, including use of a RSS Reader to receive new posts, or following the Twitter feed and using links to retrieve stories. If you haven’t already done so, check it out.