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Court Reviews Past Performance Evaluation On Existing Contract

Client Alert | less than 1 min read | 11.01.04

DOD in making new award decisions is more and more relying on performance evaluations prepared on an annual basis on existing contracts. Breaking with the Armed Services Board of Contract Appeals on the issue, Judge Lettow of the Court of Federal Claims in Record Steel and Constr., Inc. v. U.S. (Oct. 19, 2004), rules that the court will review the reasonableness of a past performance evaluation that has been made the subject of dispute under the Contract Disputes Act.

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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....