No Buyer's Remorse – ASBCA Orders Air Force to Pay for What It Got
Client Alert | 1 min read | 10.09.15
In Honeywell Int'l, Inc. (Sept. 24, 2015), the ASBCA held that the Air Force must pay for two solar arrays that the contractor (represented by C&M) provided under an Energy Savings Performance Contract, even though the Board had earlier determined that certain of the contract's payment terms were "invalid." In finding the Air Force liable under an implied-in-fact contract theory, the Board rejected arguments that the Air Force had never intended to acquire the solar arrays and that the contracting officers had lacked authority to bind the government, explaining that the Air Force, simply by refusing to accept them, could not escape liability for the arrays that were "supplied … as designed, completed on time, and installed as required."
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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.
Client Alert | 2 min read | 07.13.26
Department of War Immediately Suspends CMMC Phase II Requirements, Launches 60-Day Reform Review
Client Alert | 3 min read | 07.10.26
Client Alert | 5 min read | 07.10.26

