Instructions on Case Summaries
You are required to complete two case summaries. The citations of these cases are listed in the syllabus. General guidelines you have to follow are:
The summary must be prepared in a format, containing maximum length of 1 page, Times New Roman, font 12, single-spaced, 1-inch margin on each side.
The summary shall include five sections: (1) case citation, (2) facts, (3) issue(s), (4) holding(s), and (5) rationale.
You may follow the format in either samples.
Specific guidelines on each section:
1. Case citation: Simple cite the cases similar to what given in the syllabus.
2. Facts: Provide enough information to understand the case. This section should not exceed 30 percent of your report.
3. Issue(s):
a. Focus on the substance issues only; do not discuss the procedural issues or penalty issues.
b. State the issue(s) in a question format.
4. Holding(s)
a. The number of holdings should match the number of issues.
b. Simple state the judicial conclusion on the issues. Do not discuss the underlying reasons here.
5. Rationale
a. This is the most important section in this report.
b. Focus on judge’s opinions, instead of yours or the IRS’s.
c. Be specific to the reasons which may intertwine the tax law and facts together.
Common mistakes
The report was more than “ONE” page.
Included a link for the case citation.
2
The fact section was too lengthy.
Did not provide enough facts for understanding the scenarios.
Issues were not stated in a question format.
Did not identify the correct issues.
Did not identify all of the issues.
The number of holdings did not match the number of issues.
Explained the reasons in the holding section.
Included assumptions in the holding section.
Did not identify the correct holdings.
Lack of details on the rationale section.
Did not identify all of the reasons upholding the judicial decision.
Did not identify the correct reasons upholding the judicial decision.
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