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Davis v. Commissioner, T.C. Memo. 1978-12 (1978), [1] was a case in which the United States Tax Court held that in order to have constructive receipt, a taxpayer must have notice of the attempt to transfer funds to the taxpayer.
United States Reports, the official reporter of the Supreme Court of the United States. Case citation is a system used by legal professionals to identify past court case decisions, either in series of books called reporters or law reports, or in a neutral style that identifies a decision regardless of where it is reported.
A bench memorandum (pl. bench memoranda) (also known as a bench memo) is a short and neutral memorandum that summarizes the facts, issues, and arguments of a court case. Bench memos are used by the judge as a reference during preparation for trial, the hearing of lawyers' arguments, and the drafting of a decision and also to give the judge an ...
Under United States legal practice, a memorandum opinion is usually unpublished and cannot be cited as precedent.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. without elaboration because the decision follows a well-established legal principle or does not relate to any ...
Legal opinion is a key point in law. In law, a legal opinion is in certain jurisdictions a written explanation by a judge or group of judges that accompanies an order or ruling in a case, laying out the rationale and legal principles for the ruling.
In the IRAC method of legal analysis, the "issue" is simply a legal question that must be answered. An issue arises when the facts of a case present a legal ambiguity that must be resolved in a case, and legal researchers (whether paralegals, law students, lawyers, or judges) typically resolve the issue by consulting legal precedent (existing statutes, past cases, court rules, etc.).
The memo proposed using the two-step process proposed by the court in its decision on the case. The memo accordingly announced corresponding changes to the Adjudicator's Field Manual (Chapter 22.2, with the update called AFM Update AD11-14), the manual used by USCIS officers (known as Immigration Service Officers, or ISOs) while adjudicating cases.
Tarasoff v. Regents of the University of California, 17 Cal. 3d 425, 551 P.2d 334, 131 Cal. Rptr. 14 (Cal. 1976), was a case in which the Supreme Court of California held that mental health professionals have a duty to protect individuals who are being threatened with bodily harm by a patient.