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Good Faith Duties in Procurements Confirmed

Client Alert | less than 1 min read | 11.13.12

Working around overbroad dicta in a recent decision of the Federal Circuit that DOJ has been trying to exploit, Judge Lettow in J.C.N. Constr., Inc. v. U.S. (Nov. 6, 2012) joined other CFC judges in affirming that the government still has an implied, good faith duty to treat bidders fairly and impartially. To work around the dicta, the CFC judges are saying this duty now emanates from subsection (b) of 28 U.S.C. § 1491, rather than from (a), from where it has traditionally been found to lodge.


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Client Alert | 2 min read | 04.24.26

Threshold Relevancy Determination Rejected: Tenth Circuit Decides in IRS’s Favor on Economic Substance Doctrine

In its April 21, 2026, opinion, the U.S. Court of Appeals for the Tenth Circuit affirmed the lower court’s ruling in Liberty Global, holding that the codified economic substance doctrine applies even when a taxpayer mechanically utilizes the provisions of the Tax Code. The court also held that common mergers and acquisitions elements and basic business transactions are not categorically carved out from the economic substance doctrine. The court dismissed the taxpayer’s argument that a separate relevancy determination needs to be made before the economic substance doctrine can be applied....