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Memorandum Decision

   Also found in: Wikipedia 0.04 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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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
In a memorandum decision, the Tax Court held for the IRS.
Unsigned joint return was not valid; 10th Cir. reverses own decision ... by Fiore, Nicholas J. / The Tax Adviser
In a memorandum decision, the Tax Court holds for H; as T's successor-in-interest, she is entitled to participate in the judicial review of the decision granting relief to W.
Nonelecting decedent's trust may challenge innocent-spouse relief to ... by Fiore, Nicholas J. / The Tax Adviser
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