When the judge issues an opinion, he is in fact explaining his or her reasoning by expounding the law as applied to the case and detailing the reasons for the judgment and decision.

The term opinion is also used to refer to a statement prepared by a lawyer that states his or her understanding of the law as applicable to the facts, for example, an opinion about the marketability of a parcel of land based on a review of an abstract and other records.

The Supreme Court, which is an appeals court, hand down opinions after hearing arguments about the constitutionality of an issue that it elects to hear.

See Decision and Judgment.