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Memorandum Opinion is a brief opinion of a court that announces the result of a case without extensive discussion.Memorandum Opinion also refers to a an opinion of the U.S. Tax Court that is ordered not to be published but that is authoritative as precedent.
Under United States legal practice, a memorandum opinion is usually unpublished and cannot be cited as precedent. It is formally defined as: "a unanimous appellate opinion that succinctly states the decision of the court; an opinion that briefly reports the court's conclusion, usu.
In Texas, not all case law is binding.Memorandum opinions can be binding or persuasive, however they only must be issued for cases that are previously settled under existing case law and that do not establish new rule of law, involve constitutional issues, criticize existing law, or resolve a conflict of authority.
A per curiam decision is a court opinion issued in the name of the Court rather than specific judges. Most decisions on the merits by the courts take the form of one or more opinions written and signed by individual justices.
Legal Definition of memorandum decision : a document produced by the court stating a present or intended decision usually previously announced from the bench without an accompanying opinion.
What is an Opinion? When a judge hears a case and arrives at a judgment, an explanation or analysis of the reasoning behind the decision is frequently written. The analysis, called an opinion, is then published in the Reporter for the court. Significant decisions are published also in other Reporters.
A Memorandum Opinion is cited as Name of Petitioner v. Commissioner, T.C. Memo.