Writing a case brief, which is a summary of a legal opinion, is an important skill for the tax researcher. Understanding how the facts relate to each other and to the court ruling is an important first step of the case brief process.a. Fulcher, Douglas R., T.C. Summary Opinion 2003-157 b. The Boeing Company and Consolidated Subs., 91 AFTR2d 2003-1088 (123 S.Ct. 1099)