This Note discusses the Federal Circuit's holding in Dana Corp. Part II details the important history of the deductibility of legal fees leading up to Dana Corp. Part III provides the factual background of Dana Corp. Part IV explains the court's reasoning in Dana Corp. Part V analyzes the court's holding in Dana Corp. and explains why it is ultimately correct.
Kennedy, Alexander F.
"Dana Corporation v. United States: The Deductibility of Legal Retainer Fees Used to Acquire a Corporation,"
Akron Tax Journal: Vol. 17
, Article 3.
Available at: https://ideaexchange.uakron.edu/akrontaxjournal/vol17/iss1/3