MemorandumAn informal record, in the form of a brief written note or outline, of a particular legal transaction or document for the purpose of aiding the parties in remembering particular points or for future reference.A memorandum may be used in court to prove that a particular contract was made. For instance, in a real estate transaction, a memorandum can be used to show that the parties to a sale have entered into an agreement to sell a particular parcel at an indicated price, in addition to other details of the agreement. This type of memorandum is also referred to as a binder.An attorney might use a memorandum to explain and summarize a specific point of law for a judge or for another attorney.A memorandum decision is a written decision, issued by a court, which reports the ruling, and the decisions and orders of the court. It does not, however, contain an opinion, which is an explanation of the rationale upon which the decision was based. 1) a brief writing, note, summary or outline.
2) A 'memorandum of decision,' or 'memorandum opinion' are brief statements by a judge announcing his/her ruling without detail or giving extensive reasons, which may or may not be followed by a more comprehensive written decision. Such memoranda (plural) are issued by appeals courts in language such as: 'The petition of appellant is denied for the reasons stated in Albini v. Younger,' or 'The decision below is affirmed.' Literally, to be remembered.
It is an informal instrumentrecording some fact or agreement, so called from its beginning, when it wasmade in Latin. It is sometimes commenced with this word, though written inEnglish; as 'Memorandum, that it is agreed,' or it is headed with the words,'Be it remembered that,' &c.
Memorandum definition is - an informal record; also: a written reminder. How to use memorandum in a sentence. Memorandums or memoranda?
The term memorandum is also applied to theclause of an instrument.MEMORANDUM, insurance. A clause in a policy limiting the liability of theinsurer. Its usual form is as follows, namely, 'N. Corn, fish, salt,fruit, flour and seed, are warranted free from average, unless general, orthe ship be stranded: sugar, tobacco, hemp, flax, hides and skins, arewarranted free from average, under five percent; and all other goods, alsothe ship and freight, are warranted free from average, under three percentunless general, or the ship be stranded.' Ins.223; 5 N. 293; Id.540; 4 N.
435.Want to thank TFD for its existence?, add a link to this page, or visit.Link to this page: Memorandum. All transactional documents, including agreements, contracts, instruments and schedules and, if the taxpayer's participation in the transaction was promoted, solicited or recommended by any other party, all material received from that other party or that party's adviser(s); -All internal documents or memoranda used by the taxpayer in the decisionmaking process, including information presented to the taxpayer's board of directors; and -All opinions and memoranda that provide a legal analysis of the item, whether prepared by the taxpayer or its tax professional.
Memorandum
An informal record, in the form of a brief written note or outline, of a particular legal transaction or document for the purpose of aiding the parties in remembering particular points or for future reference.
A memorandum may be used in court to prove that a particular contract was made. For instance, in a real estate transaction, a memorandum can be used to show that the parties to a sale have entered into an agreement to sell a particular parcel at an indicated price, in addition to other details of the agreement. This type of memorandum is also referred to as a binder.
An attorney might use a memorandum to explain and summarize a specific point of law for a judge or for another attorney.
A memorandum decision is a written decision, issued by a court, which reports the ruling, and the decisions and orders of the court. It does not, however, contain an opinion, which is an explanation of the rationale upon which the decision was based.
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