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Absent Formal Elimination, Offerors Have Standing to Pursue Size Protests

Client Alert | 1 min read | 12.14.16

In granting an appeal filed by Crowell & Moring, the SBA’s Office of Hearings and Appeals overturned an underlying area office decision dismissing a company’s challenge to the eligibility of an awardee in a DoE set-aside procurement. Rejecting the area office’s grounds that the company “would not have a reasonable chance” to be selected for award even if it prevailed in its size protest, OHA held that the company had standing to protest because its low technical ratings did not render its proposal unacceptable and the agency had made no finding that it was otherwise ineligible for award.

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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....