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Film Expenses Allowable: Legal Fees for Litigation Management Deductible Regardless of Film's Release or Success.

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....Nature of expenses - expenses pertain to a film which may not be released - legal fees paid to the retainer advocates firm for taking care of litigation - Whether the film is released or not, or whether it turns out to be a dud project, as in this case, is wholly irrelevant. - Claim allowed - AT....