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The stronger version, the letter of comfort, indicates the parent organization's intention to support the subsidiary. [5] In the United States, there is a general presumption against the enforceability of letters of comfort. However, depending on the wording of the document, there may be legal liability under the rule of reliance. [6]
Where the opinion is given by a foreign lawyer or foreign law firm it is usually referred to as a 'foreign legal opinion'. The latter form of opinion is sometimes made available to the public either because of public pressure (see for example Lord Goldsmith's opinion on the Iraq War , Yoo memo ), or because a general clarification of the law is ...
The legal memorandum is the most common type of predictive legal analysis; it may include the client letter or legal opinion. The legal memorandum predicts the outcome of a legal question by analyzing the authorities governing the question and the relevant facts that gave rise to the legal question.
A "legal opinion" or "closing opinion" is a type of professional opinion, usually contained in a formal legal-opinion letter, given by an attorney to a client or a third party. Most legal opinions are given in connection with business transactions. The opinion expresses the attorney's professional judgement regarding the legal aspect of the ...
A judicial opinion is a form of legal opinion written by a judge or a judicial panel in the course of resolving a legal dispute, providing the decision reached to resolve the dispute, and usually indicating the facts which led to the dispute and an analysis of the law used to arrive at the decision.
A title opinion is the written opinion of an attorney, based on the attorney's title search into a property, describing the current ownership rights in the property, as well as the actions that must be taken to make the stated ownership rights marketable.
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A position paper (sometimes position piece for brief items) is an essay that presents an arguable opinion about an issue – typically that of the author or some specified entity. Position papers are published in academia , in politics , in law and other domains.