08/26/2020
From the Remapping Debate archive: For all the talk of "civil justice reform" and the need to curb rampant litigiousness in the U.S., there hasn’t been a peep about an important benefit to one class of litigants that is deeply baked into the current system. Unlike individuals who have to bear their own litigation costs in all cases where they lose and in almost all categories of cases even where they win, the tax code provides that businesses may deduct all of their legal expenses (for lawyer and expert fees, and for discovery costs) in all cases — win or lose, meritorious or non-meritorious, plaintiff or defendant.
Recognizing that public policy making involves choice, not submission to inevitable facts of life that always have been and always need to be.