0 something that depends on personal preference:
Long-term geographical location is not a matter of opinion.
Any statement which could be construed as a matter of opinion or belief was not coded as a fact.
But not only are the judgments themselves a matter of opinion, there is also no clear rule for which sets of judgments should lead to support for stem cell research.
While the conclusion is a matter of opinion, the premises are quite obscure: which is the relationship between "kinetic terms" and "the fourth direction of space"?
That is a matter of opinion according to one's reading of the facts.
That is, of course, a matter of opinion.
I dislike this idea of punishment turning on what is, at bottom, a matter of opinion.
The first is a matter of opinion, the latter is most emphatically not a matter of fact.