Matthew J. Blaney

Subscribe to Matthew J. Blaney's Posts
Matthew J. Blaney represents clients in various federal and state tax controversy matters.

Hatch-Waxman Litigation Expenses Are Deductible Under Internal Revenue Code § 162(a)


By on Apr 3, 2025
Posted In Life Sciences

The US Court of Appeals for the Federal Circuit upheld a US Court of Federal Claims ruling that Hatch-Waxman Act litigation expenses are ordinary and necessary business expenses under § 162(a) of the Internal Revenue Code, entitling an abbreviated new drug application (ANDA) filer to deduct litigation expenses incurred defending against a patent infringement lawsuit....

Continue Reading



STAY CONNECTED

TOPICS

ARCHIVES