1. Home
  2. |Insights
  3. |D.C. Circuit Adopts Implied Certification, But Rejects Collective Knowledge

D.C. Circuit Adopts Implied Certification, But Rejects Collective Knowledge

Client Alert | less than 1 min read | 02.08.11

As reported in our December 7, 2010, Bullet Point, in U.S. v. Science Applications Int'l Corp. the D.C. Circuit expanded the scope of the False Claims Act when it concluded that a contractor may violate the act if it knowingly breaches a contractual provision, statute, or regulation that is material to payment by the government.  To learn more about the decision, including how the court rejected "collective knowledge" as a means of showing corporate intent, read this new article authored by C&M's Andy Liu and Jon Cone in West's The Government Contractor

Insights

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....