August Urbanek and Estate of Irene Urbanek, Deceased, August Urbanek, Personal Representative v. The United States

I respectfully dissent from the majority’s holding that the government may reallocate construction costs in accordance with the Welsh Homes formula (which the majority calls the “value method of allocation”).

I

The majority is laboring under the illusion that the main issue in this appeal is the apportionment of costs in accordance with “correct accounting practice” — a theory that no doubt will surprise the parties since no one argued it.1 The parties and the Claims Court believed that the issue here was whether the Welsh Homes formula should be applied to the peculiar facts of this case under…