The theme park's owners said Swift's Evermore release had caused confusion about whether the two were linked.
The Utah venue said there was a "dramatic departure from typical levels" of traffic on its website in the week after the album's release.
Swift's lawyers responded that "there is no basis" for the claim.
They wrote in a letter filed in court: "Moreover, your client has suffered no damages whatsoever and, in fact, has openly stated that Ms Swift's album release creates a 'marketing opportunity' for your client's troubled theme park."
