Sikorsky Aircraft Corporation v. United States

Second litigation over a contractor’s compliance with Cost Accounting Standards pertinent to indirect materiel overhead costs; government’s “alternative” claim, to that litigated to final judgment in the prior action; applicability of the doctrine of claim preclusion

OPINION AND ORDER

LETTOW, Judge.

This action concerns the accounting practices of plaintiff, Sikorsky Aircraft Corporation (“Sikorsky”), a government contractor, and is a reprise of a prior dispute between Sikorsky and the United States (“the government”) over those practices. At this juncture, the question before the court is…