Legal Opinion

William J. Perry, Secretary of Defense v. Martin Marietta Corporation

Court of Appeals for the Federal Circuit

Decided February 10, 1995No. 93-1164PublishedCited by 37 opinions

1Opinion of the Court

ARCHER, Chief Judge.

The Secretary of Defense appeals the decision of the Armed Services Board of Contract Appeals (board), ASBCA Nos. 38,920 and 41,565, 92-3 BCA ¶ 25,175 (1992), holding that Martin Marietta Corporation’s (MMC) 1986 internal corporate reorganizations did not result in a change in cost accounting practices, other than those already reported and disclosed by MMC, under the terms of its cost-type contracts. We affirm.

DISCUSSION

I

A. MMC is a large, diversified company with many government contracts. Among these are cost-type contracts subject to the Cost Accounting Standards…

2Cases cited4 opinions

  1. Udall v. TallmanSupreme Court of the United States · 1965
  2. Newport News Shipbuilding and Dry Dock Company v. Lawrence H. Garrett, Iii, Secretary of the NavyCourt of Appeals for the Federal Circuit · 1994
  3. The United States v. The Boeing CompanyCourt of Appeals for the Federal Circuit · 1986
  4. Riverside Research Institute v. The United StatesCourt of Appeals for the Federal Circuit · 1988

3Cited by37 opinions

  1. Data General Corp. v. JohnsonCourt of Appeals for the Federal Circuit · 1996
  2. Commonwealth Edison Co. v. United StatesUnited States Court of Federal Claims · 2003
  3. Sikorsky Aircraft Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2014
  4. Randa/madison Joint Venture III v. Gregory Robert Dahlberg, Acting Secretary of the ArmyCourt of Appeals for the Federal Circuit · 2001
  5. Insight Systems Corp., and Centerscope Technologies, Inc. v. the United States 12-863c andUnited States Court of Federal Claims · 2013

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