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  • Mylan Inc. v. Comm'r of Internal Revenue

    Publication Date: 2023-08-14
    Practice Area: Tax
    Industry: Federal Government | Manufacturing | Pharmaceuticals
    Court: U.S. Court of Appeals for the Third Circuit
    Judge: Judge Jordan
    Attorneys: For plaintiff: Clint Carpenter, Arthur T. Catterall, United States Department of Justice Tax Division, Washington, DC; Emily J. Giometti, Cincinnati, OH; Lisa M. Rodriguez, Office of District Council, Internal Revenue Service, Newark, NJ; Mary H. Weber, Internal Revenue Service Office of Chief Counsel, Cincinnati, OH for appellant.
    for defendant: Gregory G. Garre, Eric Konopka, Latham & Watkins, Washington, DC; Bryan M. Killian, William F. Nelson, James G. Steele, III, Morgan Lewis & Bockius, Washington, DC for appellee.
    Case Number: 22-1193

    Legal expenses incurred by generic drug manufacturers to defend against patent infringement lawsuits were tax-deductible where they were ordinary and necessary business expenses as patent litigation was separate from the FDA approval process for ANDAs.