IRAC the Elane Photography v. Willock case. Recall that to IRAC means to summarize the case using four main points: Issue, Rule, Analysis, and Conclusion. Step one in the IRAC methodology is to identify the issue (I). Step two is to state the relevant rule(s) of law that will apply in resolving the issue (R). Step three is to apply those rules to the facts of the questionthat is, to 'analyze' the issue (A). Step four is to offer a conclusion as to the most likely result (C). When summarizing a case, you obtain the IRAC information from the court's legal opinion.