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Contracting Authority Analyzed In 3 Cases

Client Alert | less than 1 min read | 06.16.06

In a spate of recent decisions by different Court of Federal Claims judges, the proper scope of contracting authority is closely analyzed. In Brunner v. U.S. (May 2, 2001), Judge Wolski provides a treatise that concludes that apparent authority, contrary to all reports, is alive and well in government contracts and is only limited by publicly available laws and regulations that restrict the government agent's power to contract; in Arakaki v. U.S. (May 30, 2006), Judge Hewitt disagrees; and in Telenor Satellite Servs., Inc. v. U.S. (June 2, 2006), handled by C&M, Judge Baskir discusses both implied authority and ratification when finding both for a bailment agreement.

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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....