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No Recovery Under EAJA for Employee’s Costs Working on an Appeal

Client Alert | less than 1 min read | 02.28.20

In GSI & Whitesell-Green JV (Jan. 30, 2020), the Armed Services Board of Contract Appeals denied a contractor’s request for Equal Access to Justice Act fees that reflected its employees’ costs of supporting the entitlement appeal.  The Board rejected the contractor’s argument that its employees’ costs were similar to attorney’s fees finding support in Fanning Phillips, Molnar v. West, 160 F.3d 717 (Fed. Cir. 1998), which held that EAJA did not cover costs related to a contractor employees’ “personal absence from a business” or “other expenses” or “time spent [as] an ‘expert witness.’”

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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....