Microsoft Corporation will argue against findings that it violated antitrust law and an order that the company be split in two in a filing due today with the US Court of Appeals.
The software giant's brief is the first of written arguments due over the next three months, ahead of oral presentations by Microsoft and the government to the court scheduled for late February.
"Our brief will outline a full and powerful argument for why the District Court's judgment should be reversed and judgment should be granted for Microsoft," said company spokesman Mr Jim Cullinan last week.
On June 7th, US District Court Judge Thomas Penfield Jackson found Microsoft used its monopoly power in personal computer operating systems to compete illegally. He said the software giant should be split in two to prevent future violations but stayed the order pending appeals.
The US Justice Department and states which brought the case had urged the US Supreme Court to directly hear the company's appeal but the high court sided with Microsoft and sent the case to the lower appellate court.