Who Knew? Limitations Defense Kept in Play Against U.S.
Client Alert | 1 min read | 07.23.12
In Sikorsky Aircraft Corp. v. U.S., the Court of Federal Claims found there to be triable issues of fact with regard to the contractor's statute of limitations defense as to when the government's claim accrued, i.e., when the government "knew or should have known" of alleged CAS 418 noncompliance. This case follows a series of similar recent cases at the CFC and the ASBCA and raises the issue of who in the government needs to have notice of a claim for it to accrue -- a contracting officer or "other responsible actors" such as DCAA auditors -- a question the court declined to resolve "[a]t this early juncture" in the proceedings.
Contacts
Insights
Client Alert | 3 min read | 10.07.25
Blocking the Blocked Income Rules? Loper Bright’s influence over the Eighth Circuit’s 3M decision.
On October 1, 2025, the Eighth Circuit decided 3M Co. v. Commissioner in the taxpayer’s favor, based on its application of Loper Bright. The question presented in the case was whether the IRS had the authority to reallocate royalty income to a U.S. parent company that its foreign subsidiary was prohibited from paying under foreign law. The court held that the best interpretation of the governing statute did not permit the IRS’s reallocation.
Client Alert | 12 min read | 10.06.25
California’s Landmark AI Law Demands Transparency From Leading AI Developers
Client Alert | 5 min read | 10.06.25
From Yellow Jackets to Red Flags: DOJ Stings Georgia Tech for Alleged Cybersecurity Noncompliance
Client Alert | 3 min read | 10.06.25
How Really Simple Licensing May Change Online Content Licensing