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Claim Preparation Attorney's Fees Award Affirmed

Client Alert | 1 min read | 04.29.15

In SUFI Network Servs., Inc. v. U.S. (April 24, 2015), a C&M case, the Federal Circuit affirmed the award of attorney's fees to the contractor for claim preparation granted by the Court of Federal Claims, remanding the matter back to the CFC only to recalculate the starting point for interest and to add overhead and profit to the award. The court rejected  the government's principal attacks, finding that SUFI was permitted to sue in the CFC after the CO had failed to issue a timely final decision on its claim, fees in this non-CDA case were foreseeable and recoverable as breach damages, and C&M's standard rates were reasonable, while finding merit in SUFI's cross-appeal requesting overhead and profit as part of the breach damages available under the common law.


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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....