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The document details an appeal in which the United States Court of Appeals for the Third Circuit reviewed a ruling from the United States Tax Court regarding the deductibility of legal fees incurred by Mylan, Inc. in defending against patent infringement lawsuits related to its generic drug products. The court affirmed the Tax Court\'s decision that Mylan\'s legal expenses were ordinary and necessary business expenses, rather than capital expenditures, based on their distinct nature from the...

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