Army Can't Bypass Competition Without Court Scrutiny
Client Alert | less than 1 min read | 02.18.04
Noting the Army "may not disregard" legal constraints "under the auspices of an unusual and compelling urgency," the Court of Federal Claims, in Filtration Development Co. v. U.S. (Feb. 3, 2004), held that a court can review an Army decision to bypass competitive procedures on the basis of "urgent and compelling circumstances" even when those circumstances – rapid deterioration of helicopters in Iraq – involve military needs of mobilized forces. The court rejected the argument that it had no standards against which to review the Army decision, stating that it could review the Army's written justification for rationality and the "fact that the ultimate destination . . . is Iraq does not alter this proposition."
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
