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Industrial Base Sole-Source Award Deficient

Client Alert | less than 1 min read | 04.04.14

In Coulson Aviation (USA) Inc.; 10 Tanker Air Carrier, LLC; Minden Air Corp. (Mar. 31, 2014), GAO agreed with protesters, including one represented by Crowell & Moring, that the U.S. Forest Service had unlawfully awarded a sole-source contract with a potential value of nearly $500 million. After extensive briefing and a two-day hearing, GAO found that the sole-source award was invalid because the true basis for award had been honoring a settlement agreement promise to award the contract and the Justification & Approval supporting the award both (i) improperly relied on the factually inapplicable "industrial base" exception to the full and open competition requirements of the Competition in Contracting Act and (ii) failed to identify the critical facts relevant to the award.


Insights

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....