Eighth Circuit Upholds Merger Expense Deductions

United States - Minnesota

The Eighth Circuit upheld Wells Fargo & Company's deduction of legal and other expenses incurred in a merger. The Treasury subsequently modified capitalization regulations. Faegre Baker Daniels represented Wells Fargo in this case. Wells Fargo & Co. v. Commissioner, 224 F.3d 874 (8th Cir. 2000)

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