Yesterday's Supreme Court decision in Indiana Department of Revenue v. United Parcel Service, Inc. twice cited statements from the oral argument. Here from the top of p. 4:
As UPS declared at oral argument, it ultimately desired to bear its own risks for worker’s compensation and package damage losses. Oral Arg. Video Tr. at 26:02-26:40. And UPS accomplished this end through the reinsurance arrangement with its Affiliates. Oral Arg. Video Tr. at 26:02-26:40.A search of Court's website reveals no other citations to "Oral Arg. Video Tr." and only a few citations to "Oral Arg. Tr." It turns out these are all from 1998-2000 Tax Court decisions. A Lexis search turned up the same cases, plus a half-dozen Tax Court opinions from 2005 with citations to the "Oral Arg. Tr."
Apparently, the Tax Court keeps a transcript of its oral arguments. In addition, recently the Tax Court has begun to videocast at least some of its oral arguments, which are then archived.
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See the full entry here:
http://indianalawblog.com/archives/2012/06/ind_courts_so_h.html
