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Claim Precluded When Not Raised in Earlier Litigation

Client Alert | less than 1 min read | 10.31.12

In Bowers Inv. Co. v. U.S. (Oct. 15, 2012), the Federal Circuit held that a contractor, by not raising it in a previously litigated claim, was foreclosed from arguing an alternative theory for relief separately certified but arising out of the same transaction. The court's broad language that there is a "presumption that all claims arising from the same contract should be brought together" could be seized upon by the government when contractors file multiple claims under a single contract.


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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....