Wellpoint, Inc. v. Comr., 599 F.3d 641 (7th Cir. 2010)

(plaintiff, insurance company, not entitled to business expense deduction for amounts paid to settle lawsuits and related legal and professional expenses related to cases brought by various state attorney generals after plaintiff had acquired other insurance companies; such amounts were attributable to resolving title to assets and are properly characterized as capital expenditures; Tax Court's decision entitled to deference).