Size Matters: Past Performance Rating Not Supported by Small Task Orders
Client Alert | 1 min read | 05.13.15
In sustaining the contractor's protest filed by C&M against the Air Force's $110 million award for F-15 support services, GAO held that the agency erred by (1) giving the awardee the highest past performance rating for prior delivery orders worth "only approximately 0.14 percent of the estimated value of the effort required by the RFP" and (2) failing to document how the awardee's other "$5.36 billion portfolio" bore any relevance to the services being solicited. In rejecting the agency's reliance upon tiny delivery orders and post hoc litigation arguments, GAO relied heavily upon its 2009 precedent in Health Net Fed. Services, LLC (also a C&M case), in which the agency attempted to defend its past performance evaluation based upon the awardee's general industry experience without any discussion of how that performance related to the services specified under the RFP.
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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.
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
Client Alert | 6 min read | 07.09.26
EU Steel Overcapacity Regulation: New Permanent Measure in Force from 1 July 2026

