In Mylan, Inc. & Subsidiaries v. Commissioner, 156 T.C. No. 10 (April 27, 2021), the Tax Court held that legal expenses incurred by a manufacturer of generic pharmaceutical drugs for the preparation, ...
The U.S. Court of Federal Claims held that pharmaceutical patent litigation expenses under the Hatch-Waxman Act were deductible business expenses under Sec. 162. The court arrived at this conclusion ...
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