What would a memorandum for this case look like?

Mary Parker requested that our office represent Parker's Tavern in a detrimental reliance / quasi breach of contract action based upon government assurances that his business, and many others, claim they were misled by State's Governor who, after three months into the COVID-19 pandemic, assured and publicly declared that bars and restaurants could partially reopen on July 1, 2020.

Please review the following facts of the case, as well as the legal authority that I have provided, to determine the strengths and weaknesses of Mrs. Parker's case. Discuss whether you think we have a good case against the State and discuss whether there are any defenses to the claim

Facts:

In early March 2020, Olympus, a small country in the South Pacific, was bracing for an unprecedented dilemma in response to a global pandemic.Regions literally shut down across the country. This was mandated at the state and federal levels.All state governors were forced to order the shutdown of bars and restaurants.

As summer approached, the national and state levels of infected citizens decreased, and on June 15, 2020, State Governor, Jane Kennedy, publicly announced that bars and restaurants in State could open on July 1, 2020 for partial indoor dining with restrictions on occupancy and "social distancing."

Parker's Tavern is located just off the beach in a summer-seasonal town on the coast of State.Parker's can hold 200 patrons in the indoor restaurant, another 150 in the Banquet Room and another 100 in outdoor dining.It has catering capabilities for private parties and weddings.Before the announcement, Parker's strictly followed State guidelines for outdoor dining, as they did minimal takeout.Outdoors, in good weather, they could, at capacity, seat around forty (40) patrons in the outdoor tables.Since early March, they continued operating while barely breaking even.Mary Parker was content employing her staff on a part time basis.

Once Governor Kennedy announced the indoor lift, Parker's, like many similar establishments, received numerous calls for reservations indoor, booked three weddings, and ordered $15,000.00 worth of fresh vegetables, lobsters, meats, kegs of craft draft beer, liquors, champagne, and fine French wines to accommodate the reservations and influx of indoor patrons.

On June 27, 2020, in the wake of increasing cases of COVID-19, Governor Kennedy decided that it was necessary to rescind the prior order and thus, cancelled the opening of all indoor activities, including indoor dining in all bars and restaurants.Nearly all of the items purchased by Mary Parker in anticipation of the reopen went to waste when Doyle's Tavern was unable to resume indoor service.