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It's All In The Name

Client Alert | less than 1 min read | 10.14.09

In Wackenhut Int'l, Inc. v. Dep't of State (Sept. 22, 2009), the Civilian Board of Contract Appeals ("CBCA") ;dismissed for lack of jurisdiction when the appellant's Contract Disputes Act claim and subsequent appeal to the CBCA were brought in the name of a single joint venture partner instead of the joint venture itself. The Board found that only the joint venture had privity of contract with the government and that that was altered neither by appellant's 51% ownership stake in the joint venture nor by appellant's obtaining written authorization to pursue the claim from its joint venture partner.

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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....