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Brief Leslie v. Comm., T.C. Memo 2016-171 (September 15, 2016) (alimony).
The points to address in a brief are as follows:
(a) Facts (name of the case and its parties, what happened factually and procedurally, and the judgment)
(b) Issues (what is in dispute)
(c) Holding (the applied rule of law)
(d) Rationale (reasons for the holding)
Search in our library to find some papers/articles to support your argument and show them in the reference list.
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