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Sample of What's to Come: Extrapolation in FCA Cases

Client Alert | less than 1 min read | 01.20.16

On September 29, 2015, the Fourth Circuit agreed to hear an interlocutory appeal in U.S. ex rel. Michaels. v. Agape Senior Community, Inc., to address whether the statistical method of extrapolation may be used to prove liability and damages under the FCA. In a "Feature Comment" published in The Government Contractor, C&M attorneys outline the origins of extrapolation, examine the divergent district court rulings on whether it may be used to prove damages, explain the significance of it to contractors facing FCA liability, and provide practice tips for litigating cases with statistical sampling.

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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....