The final exercise of judgment must of necessity involve a consideration of all the correspondence that is properly put in evidence by both sides, all the correspondence tendered in order to establish the case and all that produced in order to disprove the existence of a contract. It is only after such detailed consideration that a tribunal can fairly come to a conclusion as to whether or not the parties actually arrived at an agreement. See Thomas Hussey v. Horne-Payne (1879) 4 App. Cas. 311. The task of analysing the several letters and attempts to reconcile the one with the other is undoubtedly a very difficult one calling for the most serious examination of each and every one of several documents until the tribunal is able to say whether a contract is indeed established.
— Coker JSC. Shell Bp Petroleum Dev. Co. v. Jammal Engineering (Nigeria) Limited (1974)