Use an explanatory phrase for an acquiescence
Warning2Federal courts, Illinois courts21st and 22nd editions
The Commissioner's acquiescence or nonacquiescence in a Tax Court decision follows the citation behind a comma, with its bulletin reference, rather than in parentheses.1
- 1R. 10.6.1(a) Generally. Tables: T8 Explanatory Phrases; R. 10.7.1(a) Prior or subsequent history.
- 2A warning: the form is usually wrong under the rule in note 1, and context can justify it.
More in Cases
- Add a comma after the case name
- Add the pincite to the quoted case
- Move the explanatory parenthetical last
- Use a history phrase, not a parenthetical
- Use an explanatory phrase for an acquiescence
- Use the in-chambers parenthetical form
- Use the judge's surname first
- Use the surname and abbreviated title
- Use the U.S. Reports