A Taxing Situation

October 27, 2016

In 2004, Congress passed the American Jobs Creation Act (“AJCA”) which repealed the extraterritorial tax exemption for domestic companies. The Act included a two-year phase out of the tax exemption. In 2006 DreamWorks Animation SKG, Inc. (“DreamWorks”) entered into a ten-year international licensing agreement to distribute its animated feature films in markets outside the U.S.

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First Things First

October 25, 2016

In December 2015, James D. Sullivan filed a pro se complaint in the U.S. Court of Federal Claims, alleging that the IRS wrongly assessed his 2006 income taxes, and unlawfully seized a payment ($45,000) from him under a federal tax lien to satisfy his 2006 tax liability.  In his lawsuit, Sullivan sought to recover the $45,000 and to bar the IRS from collecting his 2006 taxes.

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EAJA Fee Award

October 24, 2016

Following a successful breach-of-contract lawsuit in the U.S. Court of Federal Claims, the Court awarded SUFI Network Services, a small telecommunications company, full market-rate attorneys’ fees under the Equal Access to Justice Act (EAJA). Finding that the case presents extraordinary circumstances, the Court allowed SUFI to recover far more than the usual $125-per-hour attorneys’ fee rate (adjusted for cost-of-living increases) normally allowed under EAJA.

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It’s All Over Now

October 21, 2016

In 2012, the Surface Transportation Board issued a notice of interim trail use under Section 208 of the National Trails System Act Amendments of 1983, authorizing the creation of a permanent recreational trail on land previously subject to a rail easement held by the Mississippi and Skuna Valley Railroad, LLC.  The landowners filed a taking suit in the U.S. Court of Federal Claims, alleging that issuance of the notice of interim trail use destroyed their exclusive right to the use of their property, free of any easement.  The Court certified a class of all similarly situated landowners.

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Ain’t No Friend of Mine

October 20, 2016

The U.S. Court of Federal Claims recently refused to accept an amicus curiae brief that exceeded the allowable page limit and asserted a legal theory not put forward by the Plaintiff in Land of Lincoln Insurance Company v. United States. The brief was offered by two health care companies that are plaintiffs in a similar case (one of eight cases) pending in the Court under the Affordable Care Act. All of the eight cases involve challenges to the three-year premium stabilization program relating to “risk corridors” under which qualifying health plans pay money to or receive money from the Department of Health and Human Services based on the ratio of their premiums to claim costs.

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The Power of Persuasion

June 10, 2016

The Dellew Corporation filed a postaward bid protest challenging the U.S. Army’s award of a Hawaii barracks contract to Tech System, Inc., and, based on the Court’s comments during the hearing, the Army decided to take corrective action.  The Army then moved to dismiss Dellew’s suit as moot.  After dismissal, Dellew sought attorneys’ fees under the Equal Access to Justice Act.

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