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Punctilious Performance Required For Recovery

Client Alert | less than 1 min read | 03.04.05

Ignoring that the government's own failure to have drawings ready so that performance could begin made the contractor's failure to have a required certificate of insurance immaterial, the Federal Circuit in Singleton Contracting Corp. v. Harvey (Jan. 26, 2005) found concurrent cause for delay and denied delay damages to the contractor. The lesson for contractors is to meet all of your contract requirements that you reasonably can, even when the circumstances may seem to make them superfluous.

Insights

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....