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Civil Procedure Keyed to Cound
Cross v. United States
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
The Appellees sought a tax refund of expenses they incurred while traveling to various Mediterranean and European countries. They stated the refund was due because the purpose of the trip was for Professor Cross to study the languages he taught. Several of the Professor’s colleagues submitted affidavits to the district court stating that foreign travel was necessary for a professor of romance languages. The district court, having reviewed the evidence, granted the Appellees summary judgment. The Appellant appealed. Appellees relied on Section 162(a) of the Internal Revenue Code of 1954 (IRC). The Appellees argued they were allowed a refund because Section 162(a) of the IRC allowed deductions to be taken for expenses for education. The Appellant disagreed, claiming the Appellees’ trip was a personal vacation and a personal living expense, not subject to any deductions. Hence, the Appellant argues a triable fact existed and the lower court erroneously granted summary judgment
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