Are there any formal recommendations on element casing in XML?
I know XHTML uses lowercase element names (as opposed to HTML which canonically uses uppercas
To add to Metro Smurf's answer.
The National Information Exchange Model (NIEM: http://en.wikipedia.org/wiki/National_Information_Exchange_Model) says to use:
The NIEM makes for a good option when you're looking to conform to some standard.