This CLE course is designed to teach the participant how to navigate through authoritative primary federal tax materials. Or as Solicitor General Erwin Griswold would have stated: “You can think great thoughts or you can look at the statute.” The quotation is an apocryphal story. One must learn how to navigate tax research software as well as legal research software.

And, of course, one must learn how to write tax memoranda that is convincing and is free of ambiguities. Today’s technology would allay the fears of Law Librarian Julius Marke that law students would “lift” priceless legal materials from the library stacks, never to be returned.