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Disclosure to Public Officials Is Not "Public": Relator to Have Yet Another Day in Court

Client Alert | 1 min read | 02.05.15

The "long and winding road" of U.S. ex rel. Wilson v. Graham County, which has twice taken it to the Supreme Court and back, will continue on remand after the Fourth Circuit reversed the district court's dismissal for want of jurisdiction. Siding with five other circuits in a rebuke of the Seventh Circuit's holding in U.S. v. Bank of Farmington that disclosure to a "competent" public official authorized to act on the information was sufficient to trigger the FCA's public disclosure bar, the Fourth Circuit ruled instead that information shared within the government, even between federal, state, and local agencies, has not reached the public domain, notwithstanding its availability through a public records request.

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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....