Federal Estate and Gift Tax cases are litigated in a variety of federal courts. For information about tax courts, tax cases, and tax case reporters, see the Heafey Law Library guide on Federal Tax Research. The section of that guide about Tax Cases and Administrative Guidance identifies the different courts that hear federal tax cases. The section about Tax Information on Lexis, Westlaw and Bloomberg Law tells you where to look for tax cases on those three legal databases. Tax cases are also available on CCH IntelliConnect and RIA Checkpoint.