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Clear as Day: ASBCA Finds No Ambiguity in Contract

Client Alert | 1 min read | 11.15.17

In Appeal of Family Entertainment Services, the Board denied a contractor’s claim that the government improperly reduced the amount that it paid under a military base maintenance contract. The contractor claimed, in part, that the parties’ contract was ambiguous as to the definition of the word “days” during the period of performance (PoP), and argued that the Board should read the term “days” to mean “work days” rather than “calendar days.” The Board rejected the contractor’s argument, noting that the contract incorporated FAR 52.212-4, which incorporates the FAR 2.101 definition defining “day” as “unless otherwise specified, a calendar day.” The Board cited long-standing Federal Circuit precedent that a differing opinion of contract terms alone does not give rise to an ambiguity, a reminder to contractors to carefully scrutinize the performance requirements in their contracts, including the PoP and any terms defined by the FAR.

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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....