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ACC 4301: Federal Income Tax I

This is a guide to library resources for use in the ACC 4301: Federal Income Tax I course. Here you will find databases, electronic journals, tutorials, and other information.

Nexis Uni

Nexis Uni contains three parts, business, law and news.  Nexis Uni features more than 17,000 news, business, and legal sources—including U.S. Supreme Court decisions dating back to 1790. 

You can search everything by:

  • performing a search in the search box below

You can search for business and legal information by:

  • search for business information by clicking on one of the two links below Find a Company  
  • look for law cases by clicking on the Legal link in the top menu.
     

  1. Go to the West Library website by visiting:  https://westlibrary.txwes.edu

 

  1.  Click on the Resources tab and select Online Resources A to Z on the main navigation menu as is shown below.

 

 

  1. The Online Resources A-Z page, as it's name implies, displays resources in alphabetical order.  When you access this page, find the letter "N" and click on it to display the library's resources that start with the letter "N".
     

 

  1. Scroll down the page and select Nexis Uni.

 

 

  1.  On the Nexis Uni main page, find Legal in the top menu, it is located on the far right.

 

  1. On the Legal page, you will see a search box.  Type your search term in this box and then click magnifying glass icon.
     

 

 
  1. Court cases with the word "deductions"  mentioned in the text of the case will display on the search results page.
    • *If you wish to add another search term, you can scroll down the results page and on the left side you will see the "Search Within Results" box.  This is where you can add another search term. When adding another search term, you need to make sure that Include option is selected.

 

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  1. When you click on the magnifying glass on the right end of the search box, you will be presented with cases that have both the word deduction and the phrase business expenses somewhere in the case.
  1. Once you have added the term "business expenses" shown in the example above, you can add other search terms, if desired. Each time you add anything that narrows the search down, it will be shown to the left of the results list, like so:

 

 

Tip: You can also clear out any of the listed ways that you have narrowed your search by clicking on the X.

Below you can see all the ways that you can further narrow your search by using the Search Within Results box.

For instance, finding information concerning Tax Cases can be done by selecting the Court option when using the Search Within Results box.
 

 

  1. Click on Court filter to get an abbreviated list of Federal Courts.
     
  2. Then click on the word more at the bottom of the list to see the list of all Federal Courts as is shown in the image below:

 

 

 

You can see in the above list all of the federal courts that have at least one opinion that contains the search terms used. You can limit your search to just one of the courts above, or click on Select multiple to select more than one of the courts.

What is the United States Tax Court?

The mission of the United States Tax Court is to provide a national forum for the expeditious resolution of disputes between taxpayers and the Internal Revenue Service; for careful consideration of the merits of each case; and to ensure a uniform interpretation of the Internal Revenue Code.

More information about the United States Tax Court can be found in the U.S. Tax Court page listed in the side-nav to the left on this guide or by visiting their website by visiting https://www.ustaxcourt.gov/.

Searching in Nexis Uni for U.S. Tax Court Cases

To search for cases that contain your search terms in the U.S. Tax Court, simply click on the Tax Court listing in the drop-down menu.

 

 

When you click on Tax Court it will be added to your Narrow By list as shown in the example below.

 

 
You can also see in the example that you have 11,025 cases that contain the search terms used (Legal, business expenses, and Tax Court).
 
Select Tax Court and a list of all 11,025 Tax Court cases will display in the results list, as is shown below.

 

Sorting the Result List

You can sort the result list in the following ways

 

 

Sources

When you click on the down arrow in front of Source Name, you can see that the U.S. Tax Court Decisions are divided into Memorandum Decisions, Division Opinions, Summary Opinions, Bench Opinions, and Orders as is shown below:

 

 

Practice Areas

When you click on the down arrow in front of Practice Areas, you can see other potential smaller topics to search by to narrow the search results even further.  This is arranged in a hierachy 

 

 

If you select Tax Law, then it will be added to the list of Narrow By terms, as is shown here  

 

Then you will be given a new list of narrower topics under Tax Law, in the Practice Areas & Topics, as is shown below

 

Timeline

You can limit your search to a certain time range, such as January 1, 1965 to December 31, 1983 by accessing the Timeline. You do that by changing the dates in the boxes below:

 

 

You can change the dates by clicking on the little calendar icon. When you do that, a larger calendar appears.  You can change the month and year by clicking on the down arrow to the right of the month and the year. In that example below that would be January and 1942.