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This paper presents a formalism modeling legal reasoning with fact patterns and their substantive effects on legal values. It centers on the concept of a value judgment, i.e. a determination that one factual situation is preferable over another by virtue of their respective effects on values. This allows the modeling of legal sources as sets of value judgments and legal methodologies as collections of argumentation schemes. The paper briefly derives the formalism from legal theory and elaborates on its use in the context of an example of hypothetical reasoning.