Claim Accrual and the Continuing Claims Doctrine: Board Has Jurisdiction Over Claim Comprised of Separate and Distinct Events that Fell within the CDA’s Six-Year Statute of Limitations Period
Client Alert | 1 min read | 05.03.22
In Lockheed Martin Aeronautics Company, ASBCA No. 62209 (a C&M case), the Armed Services Board of Contract Appeals (Board) held that the contractor’s claim, seeking recovery for impacts of over-and-above repair work during contract performance, was timely filed under the Contract Disputes Act’s six-year statute of limitations—rejecting an Air Force Motion for Summary Judgment and granting cross-motions filed on behalf of Lockheed Martin. Recognizing that a contractor’s claim cannot accrue before the events that fix the liability of the government, the Board held Lockheed Martin’s claim did not have a single accrual date but, rather, multiple accrual dates based upon when the government approved each repair. The Board separately held that those government approvals represented “the type of single-topic . . . yet repeated and distinct events” making Lockheed Martin’s claims timely under the well-recognized “continuing claim doctrine.”
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Client Alert | 3 min read | 07.13.26
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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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