Heading

A standard heading includes: the recipient of the memo, the author of the memo, the date the memo was completed, and the subject of the memo.  Generally, the heading is single spaced.  It looks something like this:

To:
From:
Date:
Re:

MEMORANDUM

In the "Re" field, it is good to include the matter/case name, as well as a brief description of the issue addressed in the memo (e.g., Smith v. Jones; Intentional Infliction of Emotional Distress).