Which of the following items is most commonly used to check the status of a court case? a. Private letter ruling b. Citator c. Revenue ruling d. Tax digest
The most commonly used item to check the status of a court case is a Citator. A citator is a legal research tool that provides information on the history and subsequent treatment of a specific case, statute, or regulation. It helps legal professionals to determine the current validity of a cited authority and if it has been overruled or affirmed by higher courts.
On the other hand, private letter rulings, revenue rulings, and tax digests are primarily used in the context of tax law. A private letter ruling is a written statement issued by the Internal Revenue Service (IRS) to a taxpayer, interpreting and applying tax laws to the taxpayer's specific set of facts. A revenue ruling is an official interpretation of the tax law by the IRS which provides guidance on how the agency will treat certain tax issues. Lastly, a tax digest is a compilation of tax laws, regulations, and cases that summarize the tax implications of various transactions and events.