Iraq War Contractor Navigates CDA Jurisdictional Minefield to Victory
Client Alert | 1 min read | 05.10.17
In Leviathan Corp. (Apr. 20, 2017), the ASBCA ruled in favor of Crowell & Moring client Leviathan in its 11-year contract dispute with the U.S. Army. Leviathan delivered military supplies to the Iraqi army during the Iraq War. The contract was technically between a different prime contractor and the Coalition Provisional Authority (the predecessor to the new Iraqi government), not the U.S. government. The U.S. Army administered the contract and signed a termination settlement agreement. But the Army refused to pay Leviathan because the Government argued that: (1) the Board lacked jurisdiction over Coalition contracts, (2) Leviathan lacked standing because it was not the prime contractor, and (3) a termination settlement is not a CDA “procurement” contract. Leviathan successfully argued that the Army and Leviathan both became parties to the contract through two respective implied-in-fact novations. Further, because of the Army’s novation, the Army stepped into the Coalition’s shoes from the outset, thereby converting the original contract into a CDA “procurement” contract.
Contacts
Insights
Client Alert | 4 min read | 08.21.25
FLSA Overtime Reporting and Withholding
The One Big Beautiful Bill Act (the Act), signed on July 4, 2025, allows a deduction from an individual’s personal tax return on Form 1040 for “qualified overtime compensation” as defined in new Code § 225. The amount that can be deducted from the employee’s return is capped at $12,500 with the maximum then adjusted down if the employee’s AGI exceeds certain limits. This deduction is permitted in 2025.
Client Alert | 4 min read | 08.20.25
Client Alert | 15 min read | 08.20.25
Client Alert | 2 min read | 08.19.25