his firm's team of attorneys, prepared an amicus brief on a pro-bono basis urging the United States Tax Court to recognize that documentary films are overwhelmingly undertaken in the pursuit of a profit. It was filed in response to the Internal Revenue Service's challenge of filmmaker Lee Storey’s business expenses associated with his documentary Smile ‘Til It Hurts: The Up With People Story. During Storey's March 2011 trial, a judge expressed an inclination to hold that documentaries are intended to “educate and expose” rather than make a profit. If documentary filmmaking were to be viewed by the IRS as merely a means to persuade or entertain – and not intended to turn a profit – documentarians would no longer be able to claim deductions incurred in the production of such films. On Thursday, April 19, 2012, U.S. Tax Court Judge Diane L. Kroupa recognized documentary filmmaking as a legitimate business and ruled that Storey can write off the entirety of her filmmaking losses, which were in the amount of hundreds of thousands of dollars. Judge Learned Hand On May 5, 2013, Los Angeles Review of Books – an online literary review journal that covers the American and international book scene – published Donaldson's review of the book Reason and Imagination: the Selected Correspondence of Learned Hand, a collection of Judge Learned Hand's personal letters. Aside from a few members of the US Supreme Court, Hand is the most-quoted judge in American history. In his extensive, 2700-word review, Donaldson describes the book as "a sweeping retelling of American history from one of its most intelligent, dispassionate participants." Escape from Tomorrow Donaldson was the key proponent in assuring the film Escape from Tomorrow fell under the fair-use doctrine and was insurable. Escape from Tomorrow premiered at the Sundance Film Festival in January 2013. The film was shot entirely guerilla-style at Disney World and Disneyland without obtaining permission from the parks. The issue with getting the movie insured was not merely that it was shot secretly inside the parks, but that the movie is a parody of Disney that portrays a “darker” side, which goes against the company brand. In order to get the movie insured, Donaldson issued an opinion letter to the insurance company presenting a case for fair use, trademark, public domain, and access issues. The opinion letter was the longest that his office had ever written; it took 4 months