CFC Rejects Taxes Clause as Basis for Recovering Environmental Remediation Costs
Client Alert | 1 min read | 01.25.13
On January 13, the Court of Federal Claims in Shell Oil Co. v. U.S. held (1) the government was not liable for CERCLA environmental cleanup costs under the "Taxes" clause in certain World War II-era contracts; and (2) even if the "Taxes" clause had provided for indemnification, any indemnification rights were not preserved after contract termination. The "Taxes" clause and the absence of a reservation of rights to pursue indemnification in Shell is in contrast with the explicit "hold harmless" clauses in the facilities contracts cases in which the contractor reserved its rights to pursue indemnification (Ford and DuPont) and indemnification clauses authorized under Public Law 85-804, which contain explicit post-contract termination provisions.
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Client Alert | 3 min read | 10.07.25
Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.
On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation.
Client Alert | 12 min read | 10.06.25
California’s Landmark AI Law Demands Transparency From Leading AI Developers
Client Alert | 5 min read | 10.06.25
From Yellow Jackets to Red Flags: DOJ Stings Georgia Tech for Alleged Cybersecurity Noncompliance
Client Alert | 3 min read | 10.06.25
How Really Simple Licensing May Change Online Content Licensing
