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A declaration of fact; an allegation by a witness. See also prior inconsistent statement; registration statement.

CLOSING STATEMENT in litigation, a summation made by the attorney, at the end of the case, which sets forth that client’s case. In real estate law, a document prepared in the closing of a sale of real estate that summarizes the transaction and sets forth its financial terms
OPENING STATEMENT in litigation, a statement made by the attorney for each party after the jury has been selected and before any evidence has been presented. A defendant may reserve an opening statement until after the conclusion of the plaintiff’s case. An opening statement outlines for the jury the evidence that each party intends to present and informs the jury of the party’s theory of the case.
Source: Barron's Dictionary of Legal Terms, Steven H. Gifis, 5th Edition; ©
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