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Memorandum Decision

   Also found in: Wikipedia 0.01 sec.

A court's decision that gives the ruling (what it decides and orders done), but no opinion (reasons for the decision).

A memorandum decision is not subject to appeal by the dissatisfied party.
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Court of for publication, a Appeals opinions are not-for-publication published if the case memorandum decision shall establishes, affects or not be regarded as criticizes a rule of law precedent and shall not or discusses "a legal or be cited to any court.
Federal and state court rules governing publication and citation of ... by Serfass, Melissa M.; Cranford, Jessie Wallace / Journal of Appellate Practice and Process
In a memorandum decision, the Tax Court rejected the taxpayer's contention that the distribution should be nontaxable.
Taxability of IRA transfers and withdrawals resulting from divorce or ... by Bird, Bruce M.; McCraw, J. Harrison / The National Public Accountant
In a memorandum decision, the Tax Court (opinion Pajak, J.
Law librarian's costs in obtaining law degree were not deductible by Laffie, Lesli S. / The Tax Adviser
 
 
 
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