Legal Question in Tax Law in Maryland

Re: general information

332 US 380, 384 (1947) or 5 USC 556

332 is the volume of the US reports, 380 is the first page of the case, 384 is the page referred to. 5 is title 5 of the U.S. Code 556 is the section.

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Re: general information

There are two distinct matters here.

1. Federal Crop Insurance Corp. v. Merrill, 332 US 380, 384 (1947). This is a case citation, obvious from the form of XX v. YY. But not all

cases take this form, for instance "In Re X" is also a case citation. The first number (i.e., 332) is the volume in which the case is reported, the

letters "US" are the type of reporting or the source, here it is the Supreme Court of the United States. The number "380" signifies the first page where the case begins in the volume

of the reporter as signified by "332 US". The number "384" signifies the page number of the case where a specific reference or citation appears and which is the object of the citation. The

number in parentheses (i.e., 1947) is that date that the decision was filed (which is not necessarily the date it was decided but almost always these are the same). There are many other attributes of case citations

other than those discussed here. For instance, there may be notation of significant case posture or prior procedural history.

2. 5 USC 556. This is a statutory reference. The number "5" refers to Title 5, the letters "USC" refer to the type of statute (here the United States Code), the last numbers indicate the actual section of the statute that is being identified. Sometimes the citation will

be to a very specific part of the statute and will include letters and sub-part numbers at the end of the citation.

Case and statutory citations are not the only type of citations. There are secondary sources, publications, legislative notes and conferences, and many others. Legal research is something that should be conducted by someone who is trained in law.

There are specific things that may not be apparent, for example headnotes are not law.

There is a publication called the "Blue Book" which is available at most book stores of legal universities. The "Blue Book" shows citation information for almost every legal citation in the world and for the entire history of legal citation. It is a

paperback handbook and is an often used tool of legal researchers. Having a "Blue Book" is a good beginning but you should consult with an attorney if you are having a specific tax problem.