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Declaratory Judgment Actions Examined

Client Alert | less than 1 min read | 05.08.06

A declaratory judgment action is sometimes the best way to resolve a contract dispute, but you must know how to use it. In “Declaratory Judgment Actions--An Effective Tool for Serious Situations," in the American Bar Association's Spring 2006 publication of The Procurement Lawyer, (http://www.crowell.com/pdf/Newsroom/Haile-Claybrook_procureSpr06.pdf) Rick Claybrook and Chris Haile of C&M examine the use of these special actions, providing insight into when they are most effective and warning of some common pitfalls to avoid.

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....