Lockheed Aircraft Corporation v. The United States

ON PLAINTIFF’S MOTION AND DEFENDANT’S CROSS-MOTION FOR SUMMARY JUDGMENT

DAVIS, Judge.

This is a follow-up of Lockheed Aircraft Corp. v. United States, 375 F.2d 786, 179 Ct.Cl. 545 (1967). As recited in that opinion, the Government and Lockheed entered into three fixed-price incentive contracts 1 for the production of a number of F-104 aircraft: Contract AF-27378 in 1954 and contracts AF-33700 and AF-33701 in 1956. The work was done in plaintiff’s California plants, and certain political subdivisions of that state levied personal property taxes on Lockheed’s non-government inventory and…