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Unanimous Supreme Court Cabins Wartime Suspension of Limitations Act

Client Alert | 1 min read | 05.27.15

The Supreme Court on Tuesday handed down KBR v. U.S. ex rel. Carter, in which it unanimously reversed the Fourth Circuit's interpretation of the Wartime Suspension of Limitations Act, whose text, structure, and history all show it to be limited to criminal offenses—it does not toll the statute of limitations on civil FCA cases. The Court also unanimously affirmed the Fourth Circuit's interpretation of the FCA's first-to-file bar, and thus resolved a split with the D.C. Circuit, by holding that a qui tam complaint that has been dismissed is no longer "pending" within the meaning of the bar and, therefore, will not preclude future, related actions.


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....