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Agency's "Mail Storm" Excuses Late Proposal

Client Alert | 1 min read | 03.31.11

Moving beyond faxes into the computer age, the Court of Federal Claims in Watterson Constr. Co. v. U.S. (Mar. 29, 2011) found that a contractor's late proposal should be excused when the delay was caused solely by a "mail storm" at the agency which overloaded and slowed down its servers. Judge Braden found that the late proposal, received by the contracting officer 4 minutes after the deadline, is excused because the proposal was on time as it had been received by the agency's servers timely; even if it had been late, the FAR's "government control" exception applied; and, in any event, the "mail storm" was an "emergency or unanticipated event" which entitled the contractor to a 1-day extension under the FAR.

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Client Alert | 3 min read | 10.07.25

Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.

On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation....