Memorandum opinion

1a brief opinion of a court that announces the result of a case without extensive discussion and that is usually unpublished and cannot be cited as precedent

2an opinion of the U.S. Tax Court that is ordered not to be published but that is authoritative as precedent
3a an opinion of a court that sets forth the court’s views or intended decision in a case but does not constitute the judgment
b an opinion of a court or judge setting forth the conclusions and findings and containing or constituting the actual order, judgment, or decree in the case