Too Bad, So Sad
Client Alert | 1 min read | 04.25.06
In a "twist" that reminds one of the immortal words of Mr. Bumble, "If the law supposes that, then the law
is a a--," after the Court of Federal Claims had held last year in Int'l Data Products Corp. v. U.S. that the termination of an IT products provider's contract also extinguished its warranty obligations for products already delivered, Judge George Miller has now held (Apr. 10, 2006) that the contractor cannot recover under any contract theory (including quantum meruit ) for the warranty services provided after termination, which the contractor had provided under protest because the government threatened default and debarment if it did not. The court reasoned that, because there was no written contract after the termination and because the contractor had never agreed to provide the post-termination services willingly, there was neither an express nor an implied contract for the services, depriving the court of jurisdiction.
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.
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
