RULE 151. BRIEFS
- (a) General: Briefs shall be filed after trial or submission of
a case, except as otherwise directed by the presiding Judge. In
addition to or in lieu of briefs, the presiding Judge may permit or
direct the parties to make oral argument or file memoranda or
statements of authorities. The Court may return without filing any
brief that does not conform to the requirements of this Rule.
- (b) Time for Filing Briefs: Briefs may be filed simultaneously
or seriatim, as the presiding Judge directs. The following times
for filing briefs shall prevail in the absence of any different
direction by the presiding Judge:
- (1) Simultaneous Briefs: Opening briefs within 75 days after
the conclusion of the trial, and answering briefs 45 days
thereafter.
- (2) Seriatim Briefs: Opening brief within 75 days after the
conclusion of the trial, answering brief within 45 days thereafter,
and reply brief within 30 days after the due date of the answering
brief.
- A party who fails to file an opening brief is not permitted to
file an answering or reply brief except on leave granted by the
Court. A motion for extension of time for filing any brief shall be
made prior to the due date and shall recite that the moving party
has advised such party's adversary and whether or not such
adversary objects to the motion. As to the effect of extensions of
time, see Rule 25(c).
- (c) Service: Each brief will be served by the Clerk promptly
upon the opposite party after it is filed, except in partnership
actions, except where it bears a notation that it has already been
served by the party submitting it, and except that, in the event of
simultaneous briefs, such brief will not be served until the
corresponding brief of the other party has been filed, unless the
Court directs otherwise. Delinquent briefs will not be accepted
unless accompanied by a motion setting forth reasons deemed
sufficient by the Court to account for the delay. In the case of
simultaneous briefs, the Court may return without filing a
delinquent brief from a party after such party's adversary's brief
has been served upon such party. In partnership actions, briefs
shall be served by the parties. For the rules regarding service of
papers in partnership actions, see Rule
246(c).
- (d) Number of Copies: A signed original and two copies of each
brief, plus an additional copy for each person to be served, shall
be filed.
- (e) Form and Content: All briefs shall conform to the
requirements of Rule 23 and shall
contain the following in the order indicated:
- (1) On the first page, a table of contents with page
references, followed by a list of all citations arranged
alphabetically as to cited cases and stating the pages in the brief
at which cited. Citations shall be in italics when printed and
underscored when typewritten.
- (2) A statement of the nature of the controversy, the tax
involved, and the issues to be decided.
- (3) Proposed findings of fact (in the opening brief or briefs),
based on the evidence, in the form of numbered statements, each of
which shall be complete and shall consist of a concise statement of
essential fact and not a recital of testimony nor a discussion or
argument relating to the evidence or the law. In each such numbered
statement, there shall be inserted references to the pages of the
transcript or the exhibits or other sources relied upon to support
the statement. In an answering or reply brief, the party shall set
forth any objections, together with the reasons therefor, to any
proposed findings of any other party, showing the numbers of the
statements to which the objections are directed; in addition, the
party may set forth alternative proposed findings of fact.
- (4) A concise statement of the points on which the party
relies.
- (5) The argument, which sets forth and discusses the points of
law involved and any disputed questions of fact.
- (6) The signature of counsel or the party submitting the brief.
As to signature, see Rule 23(a)(3).
Back to Tax Court Rules Table of
Contents
