Contracting Officer's Final Decision Not Afforded RES Judicata Status
Client Alert | less than 1 min read | 05.10.04
In Roxco, Ltd. v. United States (Mar. 29, 2004), the COFC, among other things, rejected the Air Force's argument that Roxco's equitable adjustment claims, which were submitted more than a year after the Contracting Officer's default termination decision, should be barred through the application of res judicata, even if, as the Air Force asserted, those claims could have been raised as defenses to the default termination. The COFC reasoned that an extension of res judicata to contracting officers' final decisions would contradict the Contract Disputes Act's six-year statutory time limit for filing claims.
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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.
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