ACCT 352 question

Instructor: Virgil Alexander

HOW TO PREPARE A CASE BRIEF

A case brief is a summary of a case. It briefly describes:

1. The parties (Plaintiff and Defendant) in the case = the persons or companies involved.

2. The facts of the case = What happened in the case? What is the parties’ dispute? What are their arguments in support of their positions?

3. The court in which the case is being prosecuted (e.g., the United States Supreme Court, the Delaware Supreme Court).

4. What did this court decide = Who won/lost? Why (i.e. what was the courts stated reason for its decision?)

5. The lower court proceedings, if applicable = What did the lower court decide (i.e. who won/lost and why)? The lower court is the court from which the decision was appealed.

For example: The Assigned Case is Jennifer Smith v. John Smith (US Court of Appeals for the Third Circuit (2016)

Assume that you have read the court’s opinion in the case Jennifer Smith v. John Smith (US Court of Appeals for the Third Circuit (2016) wherein Jennifer Smith, an 18 year old, has sued her father seeking full payment of her college tuition. Defendant John Smith refuses to pay the tuition because he prefers that plaintiff attend Temple University, his alma mater, instead of the University of Delaware.

The case was filed (initiated) in the federal District Court for the Eastern District of Pennsylvania where a trial was held. The trial court ruled in favor of defendant John Smith reasoning that since Plaintiff at 18 years old is an adult, Defendant is under no legal obligation to support her in any way. Plaintiff appealed the trial court’s decision to the Court of Appeals for the Third Circuit. The opinion in the Court of Appeals is your reading assignment. The Court of Appeals affirmed the trial court decision agreeing fully with its reasoning.

The following is an example of a case brief summarizing the opinion of the Court of Appeals:

In this case Plaintiff Jennifer Smith sued her father, Defendant John Smith, in the United States District Court for the Eastern District of Pennsylvania. Plaintiff in her suit sought an order compelling Defendant to pay her full tuition and other necessary expenses relating to Plaintiff’s attendance at the University of Delaware where she will enter her freshman year in the fall semester of 2017. Plaintiff is 18 years old. Plaintiff alleges that Defendant has a legal obligation to pay for her college education but that Defendant has steadfastly refused to pay or to sign the necessary papers to guarantee her loan because Defendant insists that Plaintiff attend Temple University, Defendant’s alma mater. Defendant argues that he owes no legal duty to pay Plaintiff’s college expenses because Plaintiff at 18 years old is an adult who is personally responsible for such expenses.

The United States District Court ruled in favor of Defendant holding that a parent has no legal obligation to pay any expenses of any kind of a child who has reached the age of majority (i.e. 18 years of age). Plaintiff appealed to the United States Court of Appeals for the Third Circuit. The Court of Appeals agreed with the District Court noting that while parenthood might carry certain ethical and moral obligations, all LEGAL OBLIGATIONS are severed once the child reaches the age of 18.

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