That's a good point that my citation wasn't exactly on track. However, I have read rulings/guidance of some sort that indicated business expenses after the business closes would be deductible (I don't have citations handy).
While also not exactly on track and I would need to look it up to remind myself of the details, I think the Arrowsmith case allowed a deduction (capital loss) of an expense of a corporation that happened after the corporation closed. But as I said, I would need to re-read that case to see how 'on point' that is.
