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.