?READ THE CASE YOU ARE ANALYZING WHICH IS:
READ THE CASE YOU ARE ANALYZING WHICH IS: Morgold, Inc. v Keeler, 891 F. Supp.
1361 (1995). CONTACT THE LIBRARY TO ASSIST YOU WITH LexisNexis (legal research
company you have free access to) if you need assistance. I wanted to give you practice looking
up a case so you know how to find them. You can also Google it but the proper case format will
be found using LexisNexis.
Complete the sections below and be sure to delete all information in red font.
Succinctly state the facts relevant to the resolution of the case. Doing so involves reviewing the
facts to include only those relevant to answering the question(s) at issue in your memorandum.
State the question or questions your memorandum seeks to answer. If possible, present it in a
single sentence or two (e.g., ?Will Mr. Smith have to include the value of the property in his
income??). Most (if not all) of the memoranda you will be assigned will present a single,
overarching question. Granted, there may be multiple issues that you have to analyze to answer this question, but all of them go toward answering the larger question--such as whether the
taxpayer has to include the value of some property in his or her income.
State the answer to the ?Question(s) Presented? as clearly and succinctly as possible--again,
preferably in a single sentence or a few sentences. (For example, your Short Answer to the
Question Presented above might be, ?Mr. Smith will have to include the value of the property in
This is the substantive portion of your memorandum and is worth the majority of the points on
the assignment. It is where you present all of the analysis that is required to support your Short
Answer. In performing your analysis, you should use the general ?IRAC? approach you have
learned and utilized to date, although you will not have specific sections within the Analysis
listed as ?Issue, ? ?Rule, ? ?Analysis, ? and ?Conclusion. ? Once you have identified the issue or
issues that you have to resolve to answer the Short Answer, you should address the authority for
your position. Your analysis for each of these issues should review these authorities and then
apply them to the facts of the case to draw conclusions.
Finally, it is very important that you analyze the case from a business perspective and provide
recommendations on how a business could have avoided or mitigated the legal issue involved in the case. What recommendations will you make to management to prevent this issue from
occurring in the future?
This question was answered on: Sep 18, 2020
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