Legal Opinion

Actavis Laboratories, Fl, Inc. v. United States

United States Court of Federal Claims

Decided August 19, 2022No. 19-798Published

1Opinion of the Court

In the United States Court of Federal Claims No. 19-798 (Filed: 19 August 2022) *************************************** ACTAVIS LABORATORIES, FL, INC., * * Plaintiff, * Summary Judgment; Hatch-Waxman Act; * Tax Deduction; Capitalization; Woodward; v. * Patent Litigation Costs; Origin of the Claim; * 35 U.S.C. § 271(e)(2); I.R.C. § 162(a); THE UNITED STATES, * I.R.C. § 263(a);

26 C.F.R. § 1.263(a)-4; * Abbreviated New Drug Application Defendant. * (“ANDA”); Generic Drugs; FDA. * *************************************** Kevin P. Martin, with whom were David J. Zimmer, Brian T. Drummond,…

2Cases cited81 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
  3. Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
  4. National Cable & Telecommunications Assn. v. Brand X Internet ServicesSupreme Court of the United States · 2005
  5. Ebay Inc. v. Mercexchange, L. L. C.Supreme Court of the United States · 2006

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