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DOD's Affirmative Action Program Unconstitutional

Client Alert | less than 1 min read | 11.06.08

The Federal Circuit in Rothe Dev. Corp. v. DOD (Nov. 4, 2008) has struck down as unconstitutional DOD's program under "section 1207" setting a goal of 5% of its contract dollars to small disadvantaged firms by giving them certain competitive advantages. The court found that Congress had not had before it sufficient evidence of specific discrimination in DOD contracting to satisfy the strict scrutiny standard required for legislation based on racial classifications.

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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....