Clear as Day: ASBCA Finds No Ambiguity in Contract
Client Alert | 1 min read | 11.15.17
In Appeal of Family Entertainment Services, the Board denied a contractor’s claim that the government improperly reduced the amount that it paid under a military base maintenance contract. The contractor claimed, in part, that the parties’ contract was ambiguous as to the definition of the word “days” during the period of performance (PoP), and argued that the Board should read the term “days” to mean “work days” rather than “calendar days.” The Board rejected the contractor’s argument, noting that the contract incorporated FAR 52.212-4, which incorporates the FAR 2.101 definition defining “day” as “unless otherwise specified, a calendar day.” The Board cited long-standing Federal Circuit precedent that a differing opinion of contract terms alone does not give rise to an ambiguity, a reminder to contractors to carefully scrutinize the performance requirements in their contracts, including the PoP and any terms defined by the FAR.
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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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26


