In a matter before the AAA, CRA experts were retained on behalf of a healthcare group regarding a breach of contract dispute. The expert’s report and testimony addressed material flaws in a series of adjustments applied to respondent’s calculation of earnings before interest, taxes, depreciation, and amortization. CRA also identified flaws in the damages analysis of respondent’s expert including the reliance on transactions that were not comparable.
Who bore the tariff burden? Economics of IEEPA refund disputes
The refund question sits at the intersection of customs procedure, administrative law, but also economics, and resolution will likely vary significantly across...


