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Recourse For Negative Past Performance Evaluation

Client Alert | 1 min read | 03.19.09

In Todd Construction, L.P. v. U.S., 85 Fed. Cl. 34 (2008), the CFC affirmed its jurisdiction over a claim challenging an agency's past performance evaluation brought under the Contract Disputes Act. John McCarthy and Addie Cliffe of C&M have authored a pair of articles "Revisiting the Past: Todd Construction, Inc v. U.S. and Judicial Review of Past Performance Evaluations, Part I," (and Part II) which, in the first, address the jurisdictional issue and applicable standard of review and, in the second, explore the remedies available to the court to cure any deficiencies encountered (an issue not addressed by the court in its jurisdictional decision).

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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....