Case Explained: Liberty Global v. United States

Court: United States Court of Appeals for the Tenth Circuit Filed: 2026-08-17 Docket: 1:20-CV-03501-RBJ) The Tenth Circuit denied Liberty Global, Inc.’s petition for panel rehearing and its request for rehearing en banc. The court granted pending motions for leave to file amicus briefs regarding the en banc consideration. Regarding the en banc request, the court transmitted the petition and response to all active judges for a poll, which failed to carry; consequently, the request was denied. Judges Hartz, Tymkovich, and Eid voted to grant en banc rehearing, with Judge Eid filing a dissent arguing that the panel majority’s interpretation of the economic substance doctrine under I.R.C. § 7701(o) improperly deferred to courts and the government rather than requiring a threshold relevancy determination based on common law application. The practical consequence is that the original panel decision denying Liberty Global’s tax deduction remains in full force and effect. Do It For The Case Law is a news reporting service. Nothing in this episode constitutes legal advice.