1. Home
  2. |Insights
  3. |ASBCA Dismisses Appeal for Lack of Jurisdiction After Government Claim Rescinded

ASBCA Dismisses Appeal for Lack of Jurisdiction After Government Claim Rescinded

Client Alert | less than 1 min read | 07.09.18

In Appeal of Lockheed Martin Aeronautics, ASBCA No. 61480 (a C&M case) the Board dismissed a Government claim seeking $24 million plus interest for alleged defective pricing, when the Government rescinded the underlying claim during litigation. In dismissing the appeal, the Board cited to ASBCA precedent holding that "[w]hen a contracting officer unequivocally rescinds a government claim, the government’s action moots the appeal, leaving the Board without jurisdiction to entertain the appeal further."


Insights

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....