Touhy Fooey

Client Alert | less than 1 min read | 05.06.11

In Gulf Grp. Gen. Enters. Co. v. U.S. (May 2, 2011), the Court of Federal Claims rebuffs the government's attempt to stop a former military officer and civilian employee from serving as an expert witness adverse to the government's position by application of that prohibition found in the Army's Touhy regulations. Citing various reasons, including separation of powers considerations , the court follows the consistent line of cases holding that agency Touhy regulations cannot be applied when the U.S. is a party to the litigation.

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....