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opinion. 1. A court’s written statement explaining its decision in a given case, usu. including the statement of facts, points of law, rationale, and dicta. — Abbr. op. — Also termed judicial opinion. See DECISION. Cf. JUDGMENT(1); RULING(1). [Cases: Courts  103. C.J.S. Courts §§ 170, 173–174, 176.] advisory opinion. 1. A nonbinding statement by a…