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Don Mizerk

As seen in: JD Supra, Mondaq, LexBlog
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Articles by Don Mizerk

Tax Court Rules In Favor Of Generic Drug Manufacturer On Deductibility Of Patent Litigation Expenses In Connection With ANDAs

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By Albert Lin, Don Mizerk, Robert Romashko
| Mondaq
United States: Tax Court Rules In Favor Of Generic Drug Manufacturer On Deductibility Of Patent Litigation Expenses In Connection With ANDAs 13 May 2021 by Albert Y. Lin , Don J. Mizerk and Robert M. Romashko Husch Blackwell LLP To print this article, all you need is to be registered or login on Mondaq.com.
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Tax Court Rules In Favor Of Generic Drug Manufacturer On Deductibility Of Patent Litigation Expenses In Connection With ANDAs | JD Supra

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By Albert Lin, Don Mizerk, Robert Romashko
| JD Supra
On April 27, 2021, the United States Tax Court held that legal fees incurred by generic drug manufacturers in connection with “Section 271(e)(2)” patent infringement suits are deductible as ordinary business expenses and need not be capitalized. The opinion contradicts longstanding IRS field advice, and has potential applicability to generic drug manufacturers and others who have capitalized legal fees in recent years.
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