Attorney Fees for Claim Preparation Are Recoverable
Client Alert | less than 1 min read | 09.21.12
Obviously fighting over principle as the amounts involved were less than $10,000, in Tip Top Constr., Inc. v. Donahoe (Sept. 19, 2012) the contractor was vindicated by the Federal Circuit, which held that it could recover its claim preparation and negotiation costs, including those of its attorney, as those costs were not for claim prosecution. Perhaps the more important principle established, however, was in the reversal of the PSBCA's denial of work hours claimed when they were supported by unrebutted timesheets and declarations.
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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.
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