@tintin,
A legal memo is very different from a business memo (short for memorandum), which is often just a note between two business people. A legal memo often contains legal research and can sometimes be used as the foundational information for drafting legal briefs, motions, complaints or answers, all of which are used when a case is litigated. To complicate matters, lawyers or law clerks or paralegals can write legal memoranda even after a case has begun to be litigated, but there can be no complaint, answer, motion, bill of particulars or brief until the case is actually in litigation (e. g. a lawsuit has been filed).