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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).

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