Writting tax case summary – How to Analyze Legal Cases and Factual Scenarios–Use the "FIRACT" format

How to Analyze Legal Cases and Factual Scenarios–Use the “FIRACT” format*

*(Facts, Issue, Rule, Analysis, Conclusion, Take-home message):

 

Facts (what are the facts relevant to deciding the case?)

Issue (what is the precise legal issue that must be resolved in the case?)

Rule of Law (what is the applicable legal principle explained by the court)? What does it require or prohibit?

Analysis (here, you apply the relevant Facts to the applicable Rule of Law)

Conclusion (based on your Analysis above, does the employer or employee prevail? Why?)

Take-home message (what should we learn from this case that is applicable to future management conduct?)

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