Formal, written report by an attorney (or a firm of attorneys) to a client on a specific case or legal problem. It outlines the (1) attorney's understanding and analysis of the facts basic to the case or problem, (2) implication of applicable laws, and (3) a suggested course of action. In some instances (such as in purchase of a property or a firm) where the report certifies the seller's title or legal status, the attorney may be liable for damages if it turns out to be incorrect. Also called legal opinion.