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CFC Dismisses Adverse Past Performance Challenge

Client Alert | less than 1 min read | 06.29.10

In Kemron Envtl. Servs., Inc. v. U.S. (May 27, 2010), the Court of Federal Claims dismissed the contractor's complaint that the government issued an unfair, inaccurate, and unreasonable evaluation of its performance, finding that the contractor had failed to meet a jurisdictional prerequisite required by the Contract Disputes Act: that it file a "claim" with the contracting officer. Though the contractor engaged in a series of written and electronic communications with various individuals at the agency expressing its disagreement with its past performance evaluation, the Court concluded that none of the communications constituted (1) "a written demand seeking . . . other contract relief[] . . . as a matter of right" (2) "submitted to the contracting officer for a decision."

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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....