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CDA's Statute of Limitation Not Jurisdictional

Client Alert | less than 1 min read | 08.12.10

In Menominee Indian Tribe v U.S., the DC Circuit holds, contrary to some BCA and CFC decisions, that the six-year statute of limitation on contractor claims of the Contract Disputes Act is not jurisdictional, but rather "a claims-processing rule." As a result, instead of filing late being an absolute bar, the court remands the case for the district court to determine whether equitable tolling should be applied in the particular circumstances.

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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....