I recently coached a law student working at Vinson & Elkins for the summer that when she writes a legal memorandum, she should always start with a statement of the facts of the matter as she knows them. The reason for doing this is that if she makes a conclusion on the facts, but does not tell the reader what she believes the facts to be, there could be a misunderstanding. Sometimes associates are not provided all of the facts needed for their memorandum. We will catch that if the associate repeats back the facts in their memorandum. This is also good advice for a young lawyer when they first start writing opinions for clients, because clients may forget some important facts.