Court Of Federal Claims Examines Contracting Authority
Client Alert | less than 1 min read | 03.05.08
Following a recent Federal Circuit decision, Winter v. Cath-Dr/Balti Joint Venture (Aug. 17, 2007), which held that a contractor cannot rely on a government agent's implied authority when the contract "explicitly and exclusively" assigns the particular function to the CO, the Court of Federal Claims reaffirmed the viability of implied authority in Stevens Van Lines v. U.S. (Jan. 23, 2008). In Stevens, Senior Judge Smith held that a government official has implied authority to bind the government when "such authority is considered to be an integral part of the duties assigned" to that employee and when the power to contract is "appropriate or essential" to the performance of the employee's duties.
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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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EU Steel Overcapacity Regulation: New Permanent Measure in Force from 1 July 2026

