The responsive document, filed last week, aggressively refutes the government's case and seeks to cast the investigation in a fundamentally different light, calling the accusations faced by Cupertino "absurd" and accusing the prosecutors of "ignoring inconvenient facts."
"The Government sides with monopoly, rather than competition, in bringing this case," it says.
Lawyers from Apple draw attention to a number of flaws in the government's case. Chief amongst these is the fact that, prior to the launch of the iPad, the company's share in the eBook business was virtually nothing.
Instead, the paperwork says, the market was essentially monopolized by one of Apple's principle competitors and the success of the iBookstore in fact proves the opposite of the allegations levelled.
The repudiation adds: "At the time Apple entered the market, Amazon solid nearly nine out of every ten eBooks and its power over price and product selection was nearly absolutely. Apple's entry...is evidence of a dynamic, competitive market."
The company also points out that, while it does not claim to lose money on eBook sales, it is not a primary source of income for the business and that its 30 per cent cut is hardly pure profit.
The introductory paragraphs make for the most amusing reading and the full document is readily available for those wishing to peruse the U.S. government's "misunderestimation" of the tech giant's gumption.