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Evidence keyed to Fisher
Fisher v. U.S
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- 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.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- 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:
Two taxpayers, Mr. Kasmir and Mr. Fisher (taxpayers) were visited by two Internal Revenue Service (IRS) agents, and were interviewed in connection with two separate investigations into possible violations of federal tax laws. Following the interviews, the taxpayers retrieved, from their accountants, documents related to their tax return preparation and filing, and gave those documents to their attorneys. The IRS then issued summonses to the attorneys, seeking the documents. Both clients’ attorneys refused to turn over the documents sought by the IRS, arguing that doing so would violate their clients’ Fifth Amendment rights against self-incrimination. In both cases, a District Court ordered the summonses enforced, and appeals followed. In one case, the Court of Appeals for the Third Circuit affirmed the enforcement order, and in the other case, the Court of Appeals for the Fifth Circuit reversed the order. The United States Supreme Court granted certiorari to resolve the Circuit Court split.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.