For Whom Does the Appeal Clock Toll? Vitiation vs. Finality
Client Alert | 1 min read | 01.12.16
In Guardian Angels Med. Serv. Dogs Inc. v. U.S. (Jan. 8, 2016), the Federal Circuit held that a CO's request to evaluate additional information after a default termination "vitiated the finality" of the termination and reset the 12-month appeal clock, even though the CO neither received new information nor spent any time reconsidering her decision. Reversing the CFC's dismissal of the appeal as time-barred, the court held that, when a CO "evince[s] a clear willingness to consider additional evidence," the appeal period begins anew, rather than merely being suspended, and explained that "whether the contracting officer 'spends time' considering the request is not the proper standard."
Contacts
Insights
Client Alert | 3 min read | 10.07.25
Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.
On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation.
Client Alert | 12 min read | 10.06.25
California’s Landmark AI Law Demands Transparency From Leading AI Developers
Client Alert | 5 min read | 10.06.25
From Yellow Jackets to Red Flags: DOJ Stings Georgia Tech for Alleged Cybersecurity Noncompliance
Client Alert | 3 min read | 10.06.25
How Really Simple Licensing May Change Online Content Licensing
