There are a few cases that deal with expenses post liquidation or closing.
These are generally some type of corporation; C or S.
The facts, once again, are not near the same facts as what was stated in the facts in this post.
Then, in the above few cases, the expenses paid as a result of the issue, are classified as capital losses, and are also a result of some issue related to when the business was actually in business.
I'm just not sure the risk vs reward is worth it, and I just don't see facts on point with what was originally stated in the original post. The tax impact is just not that significant.
I just think the stretch is too much for these facts.
But that's just my opinion.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
