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When Size Matters, SBA Has Final Say

Client Alert | less than 1 min read | 05.18.10

In DynaLantic Corp., GAO denied a protest based on an allegation that the awardee in a small business set-aside procurement proposed a flight training device simulator that did not comply with the nonmanufacturer rule because the awardee procured the simulators from another country. GAO explained that the protester had concurrently filed a size protest with SBA, which determined that the awardee did comply with the nonmanufacturer rule because it transformed the simulators from a COTS product to a specific product solicited, and that SBA's decision was binding on GAO because SBA has "conclusive authority" to determine the size status of offerors.

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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....