Memorandum Opinion Law and Legal Definition

Memorandum Opinion is a brief opinion of a court that announces the result of a case without extensive discussion. There is no elaboration because the decision follows a well-established legal principle or does not relate to any point of law. It is a unanimous appellate opinion that succinctly states the decision of the court. A memorandum opinion is not subject to appeal by the dissatisfied party. These opinions are usually unpublished and cannot be cited as precedent.

Memorandum Opinion also refers to a an opinion of the U.S. Tax Court that is ordered not to be published but that is authoritative as precedent.

Memorandum Opinion is also termed as memorandum disposition or memorandum decision.