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DoD Opens Dialogue With Industry on Open-Source Software

Client Alert | less than 1 min read | 12.07.11

Pursuant to a December 5 notice, DoD is hosting a public meeting on January 12, 2012, to obtain input from industry on the use of open-source software in its contracts.  DoD seeks to initiate dialogue in three main areas: (1) risks of copyright infringement liability for the Government and contractors who use or deliver open-source software and when that software includes proprietary or copyrighted material, (2) performance and warranty deficiencies faced by contractors when delivered open-source software does not meet contract requirements, and (3) whether the DFARS should be revised to delineate the Government’s rights when a contractor acquires open-source software for the Government.

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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....