CFC Finds Unreasonable Deviation from Customary Commercial Practices
Client Alert | less than 1 min read | 10.26.11
In U.S. Foodservice, Inc. v. U.S., the Court of Federal Claims, while finding that the Army DLA Troop Support had demonstrated a rational basis for a number of provisions that deviated from standard commercial terms and conditions in the food service industry, nonetheless enjoined the procurement because the solicitation's Most Favored Customer clause, itself a deviation from customary commercial practices, was an "irrational and unreasonable attempt towards pursuing [DLA's] overall goals of increasing transparency and reducing fraud." The court explained that the MFC provision was overbroad and would force offerors to submit and certify a price that would include elements that are "completely untethered from ascertainable or predictable knowledge."
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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.
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
Client Alert | 6 min read | 07.09.26
EU Steel Overcapacity Regulation: New Permanent Measure in Force from 1 July 2026

