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Ban on Contractor Political Contributions Upheld

Client Alert | less than 1 min read | 07.13.15

In Wagner v. FEC (July 7, 2015), the D.C. Circuit upheld the seventy-five-year-old ban on political donations by individual contractors to federal candidates and political parties. Despite the First Amendment and equal protection arguments the plaintiffs raised, the court held that the compelling interests that support the contribution ban – protection against quid pro quo corruption and defense of merit-based public administration – are "neither theoretical nor antiquated, but rather are grounded in unhappy experience stretching to the present day."


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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....