CBS Corp. v. United States

OPINION

NANCY B. FIRESTONE, Judge.

This is another in a series of decisions involving the segment closing calculations triggered by the sale and closing of two CBS Corporation (“CBS”) business segments under original Cost Accounting Standard (“CAS”) 413.50(c)(12), 4 C.F.R. § 413(e)(12) (1994) (“original CAS 413”), and the revised version of this provision, found at 48 C.F.R. § 9904.413-50(c)(12) (1995) (“revised CAS 413”). CBS and the defendant, the United States (“government”) have filed cross-motions for partial summary judgment pursuant to Rule 56 of the Rules of the United States Court of…