SDB Preference Constitutional
Client Alert | less than 1 min read | 08.02.04
In Rothe Dev. Corp. v. U.S. Dep't of Def. (W.D. Tex. July 2, 2004), the district court found that, although the initial enactments of a small disadvantaged business preference in DOD procurements were unconstitutional, in the 2003 version Congress sufficiently heeded the Supreme Court's affirmative action decisions in the past few years and supplied a "strong basis in the evidence" of racial discrimination to support the reenactment of the preference and withstand a facial challenge. The court brushed aside the evidence that the Asian-Americans benefited by the preference in the particular procurement were financially well off, noting that such evidence is only relevant to an administrative challenge to the SDB designation, not a constitutional challenge.
Insights
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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
