1. Home
  2. |Insights
  3. |"//signed//" Doesn't Cut It

"//signed//" Doesn't Cut It

Client Alert | less than 1 min read | 04.30.08

A claim certification was invalid, and the ASBCA had no jurisdiction to decide the case, when the contractor's president submitted it by email and simply typed "//signed//" above his name. The Board in Teknocraft Inc. (Apr. 3, 2008) acknowledged that both the contractor and the government had used the typed designation "//signed//" in their emails during performance, but held that "//signed//" was not a "discrete, verifiable symbol of an individual" and constituted an "incurable defect" in the certification.

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....