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Competitive Range Of One Gets Close Scrutiny

Client Alert | less than 1 min read | 09.25.08

Reviewing the law that an agency's narrowing the competitive range to one results in close scrutiny, the CFC in L-3 Communications Eotech, Inc. v. U.S. (Sept. 23, 2008, http://www.crowell.com/pdf/L3-Communications_v_US-AimPoint_08-515.pdf) proceeded to set aside such a determination when the agency disqualified the protestor based on a failed functional test that it relaxed for the favored offeror. The court, after seeing a live demonstration of the hardware involved, also found irrational the agency's failure to seek clarifications when the protestor's perceived testing problem could have been corrected relatively easily.

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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....