When It Sounds Too Good To Be True, It Usually Is
Client Alert | less than 1 min read | 02.14.06
Many of us were surprised in 2000 when the Court of Federal Claims found that state income taxes paid by the individual owner of a Subchapter S corporation were allowable state income costs of the corporation on contracts performed by the corporation. It comes as no surprise that the Court of Appeals for the Federal Circuit has reversed in Information Systems & Networks Corp. v. U.S. (Feb. 6, 2006), holding that, when state law follows federal law and imposes income taxes on the owners of Subchapter S corporations but not on the corporations themselves, the corporations are exempt from taxation and the tax paid by the individual owner is not an allowable cost of the corporation.
Insights
Client Alert | 2 min read | 12.19.25
GAO Cautions Agencies—Over-Redact at Your Own Peril
Bid protest practitioners in recent years have witnessed agencies’ increasing efforts to limit the production of documents and information in response to Government Accountability Office (GAO) bid protests—often will little pushback from GAO. This practice has underscored the notable difference in the scope of bid protest records before GAO versus the Court of Federal Claims. However, in Tiger Natural Gas, Inc., B-423744, Dec. 10, 2025, 2025 CPD ¶ __, GAO made clear that there are limits to the scope of redactions, and GAO will sustain a protest where there is insufficient evidence that the agency’s actions were reasonable.
Client Alert | 7 min read | 12.19.25
In Bid to Ban “Woke AI,” White House Imposes Transparency Requirements on Contractors
Client Alert | 5 min read | 12.19.25
Navigating California’s Evolving Microplastics Landscape in 2026
Client Alert | 19 min read | 12.18.25
2025 GAO Bid Protest Annual Report: Where Have All the Protests Gone?
