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Set-aside Determination Must Be Industry-Specific

Client Alert | less than 1 min read | 09.07.12

In DynaLantic Corp. v. U.S. Dep’t of Defense, a small business challenged on constitutional grounds a Navy set-aside for 8(a) small disadvantaged businesses of a simulator buy. The D.C. district court held that there is sufficient evidence of discrimination that limits minority business development for the 8(a) program to withstand a facial challenge, but that, without an agency determination of discrimination in the military simulation and training industry specifically, the Navy was enjoined from using an 8(a) set-aside procurement for the simulator.

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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....