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Ignorance of The Law

Client Alert | 1 min read | 11.11.09

In what, fortunately, is not a precedential decision, in Teknowledge Corp. v. U.S. (Nov. 3, 2009), the Federal Circuit finds that the cost of software development effort is not allocable to Government business because there is no demonstrated "benefit" to the Government. While it is not clear, based on the facts reported in the decision, that the result would be different -- and as we have reported in a prior Bullet Point about the decision of the Court of Federal Claims in the same case -- neither party apparently pointed out to either court that FAR incorporates the requirements of CAS 420, which specifically addresses the allocation issue in the case and requires a different analysis than the "benefit to the Government" rationale that the courts applied.

Insights

Client Alert | 6 min read | 11.19.25

Buying Peace: The Importance of Releasing FCA Liability When Resolving Criminal Allegations of Fraud Against the Government

The facts before the Third Circuit in the recently decided case of Patel v. United States illustrate how parties can put themselves in a bind if they make factual admissions when resolving a criminal case involving fraud on the government while not simultaneously resolving the government’s civil claims under the False Claims Act (FCA) for the same underlying conduct....