Contents

APPENDIX AWest began publishing the Federal Supplement Second series (once volume 999of the Federal Supplement series was published); thus, citations to subsequentopinions from the U.S. courts of appeal appear as “[number] F. Supp. 2d [number].”)Some district court opinions appear sooner in Commerce Clearing Houseor Prentice-Hall publications (see, e.g., Chapter 3, note 138); occasionally, thesepublications will contain opinions that are never published in the Federal Supplementreporter.Most opinions emanating from a U.S. court of appeals are published by theWest Publishing Company in the Federal Reporter Second series (F.2d). Thus, acitation to one of these opinions appears as “[number] F.2d [number],” followedby an identification of the court and the year of the opinion. The first number isthe annual volume number, the second number is the page in the book on whichthe opinion begins (see, e.g., Chapter 1, note 32). (In early 1994, the FederalReporter Third series was started (once volume 999 of the Federal Reporter Secondseries was published); thus, citations to subsequent opinions from the U.S.courts of appeal appear as “[number] F.3d [number].”) Appellate court opinionsappear sooner in Commerce Clearing House or Prentice-Hall publications (see,e.g., Chapter 3, note 3); occasionally, these publications will contain opinionsthat are never published in the Federal Reporter series. Opinions from the U.S.Court of Federal Claims are also published in Federal Reporter Second (andThird) series.Opinions from the U.S. Tax Court are published by the U.S. government andare usually cited as “[number] T.C. [number],” followed by the year of the opinion(see, e.g., Chapter 3, note 3). As always, the first number of these citations isthe annual volume number; the second number is the page in the book on whichthe opinion begins.U.S. district court and Tax Court opinions may be appealed to the appropriateU.S. court of appeals. For example, cases in the states of Maryland, NorthCarolina, South Carolina, Virginia, and West Virginia, and the District of Columbia,are appealable (from either court) to the U.S. Court of Appeals for theFourth Circuit. Cases from any federal appellate or district court, the U.S. TaxCourt, and the U.S. Court of Federal Claims may be appealed to the U.S.Supreme Court.The U.S. Supreme Court usually has discretion as to whether to accept acase. This decision is manifested as a “writ of certiorari.” When the SupremeCourt agrees to hear a case, it grants the writ (“cert. granted”); otherwise, itdenies the writ (“cert. denied”) (see, e.g., Chapter 3, note 3).In this book, citations to Supreme Court opinions are to the United StatesReports series published by the U.S. government, when available (“[number] U.S.[number],” followed by the year of the opinion) (see, e.g., Chapter 1, note 23).When the United States Reports series citation is not available, the SupremeCourt Reporter series, published by the West Publishing Company, reference isused (“[number] S. Ct. [number],” followed by the year of the opinion). Asalways, the first number of these citations is the annual volume number; the secondnumber is the page in the book on which the opinion begins. There is a thirdway to cite Supreme Court cases, which is by means of the United States SupremeCourt Reports—Lawyers’ Edition series, published by the Lawyers Co-Operative 645