Matthew J. Blaney

Hatch-Waxman Litigation Expenses Are Deductible Under Internal Revenue Code § 162(a)
By Matthew J. Blaney 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....
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