ACCT $538$ Writing Assignment $1$

You will prepare a $$brief$$ of a court case that deals with assignment of income.

The case is Court Holding Company, $324$ US $331(1945).$ It is a Supreme Court case, which is what the $$US$$ citation to the left references.

A brief is a summation of the case. It should identify the facts$-$the issue$-$the legal analysis applied$-$the conclusion.

A brief needs to be detailed enough that you could keep it in your files, and if you ever had a client situation that could use the case in question as an authoritative source, your brief would be detailed enough to simply borrow from it when writing your memo, without the need to read the case again.

So when I read your brief my expectation is that I can understand the facts$-$the issue$-$the legal analysis$-$the conclusion without having to read the case myself.

But be succinct and include only what is relevant. The name of the taxpayer$$s attorney is not relevant. Other information included is not relevant.

The Supreme Court handles legal issues. It relies on factual determinations of lower courts. So if you are a bit confused about the facts, go back and read the lower court decision on the case $$ it will have more detail.