\documentclass{article} \newcounter{num} \newenvironment{sample}{\begin{list}{\textbf{Sample \Alph{num}}\hfill}% {\usecounter{num} \setlength{\labelwidth}{20mm} \setlength{\leftmargin}{22mm} \setlength{\rightmargin}{5mm} \setlength{\itemsep}{1ex plus0.5ex minus 0.4ex} \setlength{\listparindent}{1em} \setlength{\parsep}{0ex plus0.5ex} }} {\end{list}} \begin{document} The user defined \texttt{sample}-environment of the upper preamble demontrates the position of the corresponding label and their left an right margins. \begin{sample} \item with no commercial value. \item on receipt of the enclosed voucher an amount of 5.00 \$ will be paid. \end{sample} \end{document}