Legal Opinion

Sikorsky Aircraft Corp. v. United States

United States Court of Federal Claims

Decided July 18, 2012No. Nos. 09-844C, 10-741CPublishedCited by 7 opinions

1Opinion of the Court

OPINION AND ORDER

LETTOW, Judge.

The United States (“the government”) claims that Sikorsky Aircraft Corporation (“Sikorsky”) owes the government approximately $80 million, stemming from the accounting method for indirect costs in place at Sikorsky from 1999 to 2005. See Sikorsky Aircraft Corp. v. United States, 102 Fed.Cl. 38, 40 (2011). According to the government, Sikorsky’s accounting method misallocated *660overhead costs to Sikorsky’s government contracts in contravention of the Cost Accounting Standards (“CAS”) set out at 48 C.F.R. (“FAR”) Chapter 99. Sikorsky denies that its accounting…

2Cases cited48 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. United States v. Diebold, Inc.Supreme Court of the United States · 1962
  5. Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947

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3Cited by7 opinions

  1. Angel Soto v. Unknown SweetmanCourt of Appeals for the Ninth Circuit · 2018
  2. Sikorsky Aircraft Corp. v. United StatesUnited States Court of Federal Claims · 2012
  3. Sikorsky Aircraft Corporation v. United StatesUnited States Court of Federal Claims · 2015
  4. Sikorsky Aircraft Corporation v. United States 09-844c &United States Court of Federal Claims · 2013
  5. Combat Support AssociatesArmed Services Board of Contract Appeals · 2014

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