FICA stands for Fact, Issue, Conclusion, and Analysis and allows you to concisely summarize the conclusions of a court case. summarize a case. follow these steps:

• State thefactsof the case in a clear and concise matter
• Identify theissue(s)/laws at hand
• State theconclusionof the court
• Analysisof the findings as presented in the case (answer the question: "why did the court rule this way on this issue?")

Court Cases:

Comm'r v. Indianapolis Power & Light Co., 493 US 203.

Comm'r v. Lincoln Electric Co., 176 F.2d 815

Comm'r v. Sullivan, 356 US 27.

Geoffrey, Inc. v. South Carolina Tax Commission, S.C. Sup. Ct., 313 S.C.

Gregory v. Helvering, 293 US 465.

Indopco v. Comm'r, 503 U.S. 79.

Kerns v. Comm'r, T.C. Memo 2004-63.

Lanco, Inc. v. Director, Division of Taxation, NJ Sup. Ct., Dkt. No. A-89-05.

Northwestern Cement Co. v. Minnesota, 358 US 450.

Quail Corporation v. North Dakota, 504 US 298.

Renkemeyer, Campbell, & Weaver LLP v. Comm'r,136 T.C. 137.

Retief Goosen v. Comm'r, 136 T.C. No. 27.

Scripto, Inc. v. Carson, Sherriff, et al., 362 US 207.

Tax Comm'r of West Virginia v. MBNA America Bank, 640 SE 2d 226.

U.S. v. Boulware, 558 F.3d 971.

U.S. v. Davis, 397 US 301.

Welch v. Helvering, 290 US 111.

Wisconsin Dept. of Revenue v. William Wrigley, Jr. Co.,505 US 214.