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 | 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....