Instructions on Case Summaries
\nYou are required to complete two case summaries. The citations of these cases are listed in the syllabus. General guidelines you have to follow are:
\n\uf0b7 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.
\n\uf0b7 The summary shall include five sections: (1) case citation, (2) facts, (3) issue(s), (4) holding(s), and (5) rationale.
\n\uf0b7 You may follow the format in either samples.
\nSpecific guidelines on each section:
\n1. Case citation: Simple cite the cases similar to what given in the syllabus.
\n2. Facts: Provide enough information to understand the case. This section should not exceed 30 percent of your report.
\n3. Issue(s):
\na. Focus on the substance issues only; do not discuss the procedural issues or penalty issues.
\nb. State the issue(s) in a question format.
\n4. Holding(s)
\na. The number of holdings should match the number of issues.
\nb. Simple state the judicial conclusion on the issues. Do not discuss the underlying reasons here.
\n5. Rationale
\na. This is the most important section in this report.
\nb. Focus on judge\u2019s opinions, instead of yours or the IRS\u2019s.
\nc. Be specific to the reasons which may intertwine the tax law and facts together.
\nCommon mistakes
\n\uf0b7 The report was more than \u201cONE\u201d page.
\n\uf0b7 Included a link for the case citation.
\n2
\n\uf0b7 The fact section was too lengthy.
\n\uf0b7 Did not provide enough facts for understanding the scenarios.
\n\uf0b7 Issues were not stated in a question format.
\n\uf0b7 Did not identify the correct issues.
\n\uf0b7 Did not identify all of the issues.
\n\uf0b7 The number of holdings did not match the number of issues.
\n\uf0b7 Explained the reasons in the holding section.
\n\uf0b7 Included assumptions in the holding section.
\n\uf0b7 Did not identify the correct holdings.
\n\uf0b7 Lack of details on the rationale section.
\n\uf0b7 Did not identify all of the reasons upholding the judicial decision.
\n\uf0b7 Did not identify the correct reasons upholding the judicial decision.<\/p>\n","protected":false},"excerpt":{"rendered":"
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: \uf0b7 The summary must be prepared in a format, containing maximum Read More …<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-426222","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/426222","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/comments?post=426222"}],"version-history":[{"count":0,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/posts\/426222\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/media?parent=426222"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/categories?post=426222"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.benedictsol.com\/blogs\/wp-json\/wp\/v2\/tags?post=426222"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}