I may here repeat what I said in the case of Standard Consolidated Dredging & Construction Company Limited v. Katonecrest Nigeria Limited (1986) 5 N.W.L.R. (Pt.44) 791, at p.799 where I said: “The above manner of wording the issues for determination in both briefs raises two necessary questions, namely:- (i) what is the meaning of “issues arising for determination” in a Brief and (ii) what are its objects and purpose? As for the meaning of ‘Issue” I cannot do better than borrow the words of Buckley, L.J., in Howel v. Dering & Ors. (1915) 1 K.B. 54, at p.62 thus: “The word can be used in more than one sense. It may be said that every disputed question of fact is in issue. It is in a sense, that is to say, it is in dispute. But every question of fact which is “in issue” and which a jury has to decide is not necessarily “an issue” within the meaning of the rule”. Later he continued: “An issue is that which, if decided in favour of the plaintiff, will in itself give a right to relief, or would, but for some other consideration, in itself give a right to relief; and if decided in favour of the defendant will in itself be a defence.” So it is in an appellate brief, mutatis mutandis. It is not every fact in dispute or indeed every ground of appeal that raises an issue for determination. While sometimes one such fact or ground may raise an issue, more often than not it takes a combination of such facts or grounds to raise an issue. The acid test is whether the legal consequences of that ground or fact, or a combination of those grounds or facts as framed by the appellant, if decided in favour of the appellant, will result in a verdict in his favour. For as Lord Diplock put it in Fidelitas Shipping Co. Ltd. v. V/O Ex-portchleb (1966) 1 Q.B. 630, at p. 642: “But while an issue may thus involve a dispute about facts, a mere dispute about facts divorced from their legal consequences is not “an issue.”
— Nnaemeka-Agu, JSC. Ugo v Obiekwe (1989) – SC.207/1985