Bell Aircraft Corp. v. United States

*685HOWELL, Judge.

Plaintiff sues to recover $2,286,819.95 alleged to be reimbursable items of cost incurred in the performance of four cost-plus-a-fixed-fee contracts (hereinafter referred to as CPFF contracts) for the manufacture and delivery of military aircraft known as P-39’s or Airacobras, entered into with defendant through the United States Army Air Corps.1 Of the total sum claimed to be due under the contracts, $1,035,918.73 represent experimental and development expense, and $1,250,901.22 represent production tooling cost.2 It is plaintiff’s contention that the sum in suit represents…