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"Piggy-Backer" Falls at GAO

Client Alert | less than 1 min read | 06.01.05

In VSE Corp; Johnson Controls World Svs. Inc. (May 23, 2005 http://www.gao.gov/decisions/bidpro/2904523.pdf), GAO held that Johnson Controls could not circumvent GAO's strict timeliness rules by "piggy-backing" an untimely protest of a sole source award by the Department of Homeland Security onto a timely protest previously filed by VSE. Nonetheless, GAO found the sole source bridge construction contract was improper because DHS failed to prepare a required written justification and approval, and it expressly held that Johnson Controls, as well as VSE, must be given an opportunity to demonstrate an ability to satisfy DHS' requirement.

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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....