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Abstract: 

The government did not agree with the asserted loss of $555,791,213 in taxable income deductions because it argued that Temple-Inland could have avoided the loss of at least $181.5 million by accelerating deductions and amending pre-Guarini tax returns. In other words, the government argued that the taxpayer had a duty to mitigate, and did not do so. The court, however, held that a non-breaching party need not take all action possible to avoid damages.

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