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Boards' CDA Jurisdiction Does Not Extend To Third-Party Beneficiaries

Client Alert | less than 1 min read | 06.30.09

Reversing the ASBCA decision, 08-1 BCA ¶ 33,793 (2008), the Federal Circuit holds in Winter v. FloorPro, Inc. (June 26, 2009), that the ASBCA does not have jurisdiction to hear claims brought by third-party beneficiaries, because they are not "contractors" under the Contract Disputes Act. The Federal Circuit distinguishes its prior holding that the Court of Federal Claims does have jurisdiction to hear claims by third-party beneficiaries, observing that jurisdiction granted to the CFC under the Tucker Act is ";broader than the Board's jurisdiction under the CDA."

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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....