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reply brief

   Also found in: Wikipedia 0.03 sec.

reply brief n. the written legal argument of the respondent (trial court winner) in answer to the "opening brief" of an appellant (a trial court loser who has appealed). (See: appeal, respondent, appellee)



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After Board Enforcement Counsel filed a motion with the ALJ to overrule these, and other, privilege objections, Bazy filed an opposition to Enforcement Counsel's motion and a sur-reply to its reply brief.
In her reply brief, Mary Beth Cyze, assistant corporation counsel for Wilmette, argued that constitutional privacy protection applies only to "fundamental" rights, and that the courts have never put owning a handgun in that category.
In its reply brief the IRS argued that the sale of RHI stock to HMI was a redemption taxable as a dividend because of the sections 304 and 302 overlap (sale of the stock to a sister corporation).
 
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