I must not, I believe, confuse it with the meaning attached to the word in England where it refers to the speech or a whole judgment of a Law Lord delivered in the Rouse of Lords, or in the United States where it refers to the entire judgment of a superior court. It is in the context of the use of the word with reference to the United States and House of Lords’ decision that Black’s Law Dictionary (5th Edn.) at p.985 defined “opinion” as- The statement by a Judge or Court of the decision reached in regard to a cause tried or argued before them expounding the law as applied to the case and detailing the reasons upon which the judgment is based. This equates an “opinion” to the entire decision, which would include other parts of a judgment. But clearly the appellants are not saying that the Court of Appeal on the second hearing should have simply rubber-stamped and handed down again the previous decision of that court differently constituted. A more relevant definition of the word “opinion” in the sense it is used in this appeal is to be found in Words and Phrases Permanent Edition Vol. 29A at pp. 495-496 where “opinion” was defined thus: “An ‘opinion’ of the court is a statement by the court of its reasons for its findings, conclusions, or judgment. I adopt this, and only add that it also includes not only the reasons but also such findings or conclusions in such a judgment. So, an “opinion” is the reasoning and conclusion of a Judge on the issue or issues in contention before him. It is in this context that I shall consider the real points raised by this appeal.
— P. Nnaemeka-Agu JSC. Gbaniyi Osafile v. Paul Odi (SC 149/1987, 4th day of May 1990)