Tax Regulation Research
Attorney Alex Rivera researched a client's tax issue. He located the relevant provision in the Internal Revenue Code defining taxable income. The IRS accepted the interpretation from that statute in the audit.
Also known as: primary source · primary authority
Written by attorneys · grounded in primary & secondary sources — see below
Official pronouncements of governmental lawmakers that form the basis of legal doctrine. They include court decisions, statutes, and regulations.
Select any source to read its text and confirm it supports the definition.
Attorney Alex Rivera researched a client's tax issue. He located the relevant provision in the Internal Revenue Code defining taxable income. The IRS accepted the interpretation from that statute in the audit.
Paula Pierce sought to enjoin a state prosecution. Her brief quoted the Supreme Court opinion setting limits on federal interference with state proceedings. The district court treated the opinion as controlling and denied the injunction.
Patricia Patel filed suit alleging agency action harmed recreational and irrigation interests. Her complaint and motion cited the Supreme Court decision clarifying the zone-of-interests test for standing. The court applied that decision to uphold her standing.
Paige Porter challenged a federal land transfer as violating the Establishment Clause. Her memorandum relied on the Supreme Court decision requiring concrete injury for taxpayer standing. The court dismissed the claim for lack of standing under that precedent.
Pierre Poulin brought a wrongful-death action after a maritime accident. Counsel cited the Supreme Court decision recognizing a general maritime wrongful-death action. The court permitted the claim to proceed on that authority.
Portia Price faced an enhanced sentence based on judicial fact-finding. Defense counsel submitted the Supreme Court opinion holding that facts increasing the statutory maximum must be found by a jury. The court reduced the sentence accordingly.
Primary sources are the official pronouncements of governmental lawmakers such as court decisions, statutes, and regulations. Secondary sources discuss or analyze those pronouncements but are not themselves law.
No. A state supreme court decision binds lower courts in that state, while a decision from another jurisdiction is only persuasive. Statutes bind within their enacting jurisdiction.
Secondary materials may summarize or interpret primary sources inaccurately. Direct review of the court decision, statute, or regulation ensures the researcher applies the actual rule correctly.
…public policy against federal court interference with state court proceedings have never been specifically identified but the primary sources of the policy are plain. One is the basic doctrine of equity jurisprudence that courts of equity should not act, and particularly should not act to restrain a criminal prosecution, when the…