Check For Weed
Client Alert | less than 1 min read | 02.19.10
In Agredano v. U.S. (Feb. 17, 2010), the Federal Circuit reversed the Court of Federal Claims decision that Customs and Border Protection breached an implied-in-fact warranty when it sold a car at auction containing concealed marijuana, drugs that ultimately resulted in the purchaser spending a year in a Mexican prison. The Federal Circuit held there was no implied-in-fact warranty that the car did not contain contraband, finding there was no meeting of the minds required to form such a warranty because Customs' regulatory duty to remove contraband from the forfeited vehicle did not create a contractual obligation and the agency had expressly disclaimed any and all warranties at the auction.
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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26
