1. Home
  2. |Insights
  3. |Court Limits Good Faith Presumptions Of Government

Court Limits Good Faith Presumptions Of Government

Client Alert | 1 min read | 07.14.05

In a scholarly analysis that traces the history of the presumptions of regularity and good faith duties, Judge Wolski of the Court of Federal Claims in Tecom, Inc. v. U.S. (June 27, 2005) explains the proper scope of the presumptions. Among the conclusions he draws are that (a) subjective animus and the presumption of good faith conduct of government officials has no relevance in considering a breach of the implied covenant of good faith and fair dealing; (b) clear and convincing evidence is only needed when fraud or quasi-criminal wrongdoing is alleged; and (c) the presumption of regularity generally means only that the predicate acts that were required of public officials can be presumed upon proof of their natural results, which can be rebutted by a preponderance of the evidence.

Insights

Client Alert | 4 min read | 08.21.25

FLSA Overtime Reporting and Withholding

The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025....