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Federal Circuit Adopts Broad Standing in Set-Aside Challenge

Client Alert | less than 1 min read | 09.04.15

In Tinton Falls Lodging Realty, LLC v. U.S. (Sept. 2, 2015), the Federal Circuit on review of a set-aside contract upheld a small-business determination concerning the awardee when challenged by a large business hoping to compete for the work. Of more general interest was Judge Chen's ruling upholding the large business's standing to pursue the protest, as, if it had been successful on the merits, no small businesses would have submitted qualifying offers and the agency might have reprocured on an unrestricted basis.


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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....