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Litigation

Litigation Expense Deductibility: New Appellate Court Decision

The Fifth Circuit Court of Appeals recently issued a decision that explains some of the requirements for deducting litigation expenses. The facts of the case are bizarre, but the controlling legal principles are not.

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The Fifth Circuit Court of Appeals recently issued a decision that explains some of the requirements for deducting litigation expenses. James A. Cavanaugh, Jr. v. Commissioner of Internal Revenue, No. 18-60299 (March 29, 2019). The facts of the case are bizarre, but the controlling legal principles are not.

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