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Unfair Disqualification Results In Reinstatement

Client Alert | less than 1 min read | 12.19.05

The Court of Federal Claims in OTI America, Inc. v. U.S. (Dec. 7, 2005) reinforced that offerors must be treated evenhandedly, setting aside a disqualification of OTI for high-tech passports when other offerors had been kept in the competition for lesser failures. Joining a recent spate of cases analyzing what relief can be given in light of government assertions of national defense, the court reinstated OTI in the competition, but allowed a pilot project with another offeror to continue, as multiple awards were contemplated.

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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....