Use the Commissioner’s short form
Warning2Federal courts, Illinois courts21st and 22nd editions
“Harlow v. Comm’r” in a citation, “Estate of Pemberton v. Commissioner” in a textual sentence — never the office's full title.1
- 1R. 10.2.1(j) Commissioner of Internal Revenue. Tables: T6 Case Names and Institutional Authors in Citations.
- 2A warning: the form is usually wrong under the rule in note 1, and context can justify it.
More in 10.2 Case Names
- Abbreviate the case name
- Abbreviate the procedural phrase
- Abbreviate the state in the party name
- Add a procedural phrase to the case name
- Lowercase the article before the name
- Lowercase the word after the abbreviation
- Remove “of America” from the party
- Remove “The” from the case name
- Use the Commissioner’s short form