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CO'S Opinion Due No Deference On Statutory Application

Client Alert | less than 1 min read | 07.30.04

Continuing a recent string of successful bid protests, the Court of Federal Claims in Miss. Dept. of Rehab. Servs. v. U.S. (June 4, 2004), finds that the Navy has improperly refused to give the blind a statutory preference in a procurement for operation of a galley. Of particular interest, Judge Baskir rejects the more deferential standard some judges have used in similar cases and rules that no deference is owed to the Contracting Officer's application of the statutory language, considering the matter de novo.

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Client Alert | 3 min read | 07.13.26

Amici Rally Behind Liberty Global, Urging Tenth Circuit to Rein in Economic Substance Doctrine

Following the 10th Circuit's April 21, 2026, decision affirming the disallowance of Liberty Global’s $2.4 billion deduction under the codified economic substance doctrine, I.R.C. § 7701(o), Liberty Global filed a petition for panel rehearing or rehearing en banc on June 5, 2026. That petition has since drawn significant amicus support from various industry groups representing large taxpayers, as discussed below....