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Contractor Must Actually Receive Final Decision To Start The Clock

Client Alert | less than 1 min read | 05.20.05

The Federal Circuit in Riley & Ephriam Constr. Co. (May 18, 2005) emphasized that the Contract Disputes Act requires actual delivery of the final decision to the contractor or its designated agent before the time to file an appeal at the board or a case in the Court of Federal Claims starts to run. In this case, the Federal Circuit rejected as "receipt" by the contractor both delivery to a P.O. box and a fax transmission sheet to the contractor's attorney when receipt of the fax was denied and the CO did not follow up to confirm receipt personally.

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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....