Legal Opinion
Donald H. Rumsfeld, Secretary of Defense v. United Technologies Corporation, Pratt & Whitney
Court of Appeals for the Federal Circuit
Decided January 15, 2003No. 02-1071PublishedCited by 53 opinions
1Opinion of the Court
DYK, Circuit Judge.
The Secretary of Defense (“the government”) appeals from the July 30, 2001, decision of the Armed Services Board of Contract Appeals (“Board”) in favor of United Technologies Corp., Pratt & Whitney (“Pratt”). Appeals of United Techs. Corp., Pratt & Whitney, ASBCA Nos. 47416, 50453, & 50888, 01-2 BCA ¶ 31,592 (July 30, 2001). The Board found that payments made to Pratt’s foreign suppliers to acquire parts under “collaboration agreements” were not “costs” for purposes of calculating indirect cost pool (overhead) allocation bases under the Cost Accounting Standards (CAS). Id.…
2Cases cited20 opinions
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- Estate of Cowart v. Nicklos Drilling Co.Supreme Court of the United States · 1992
- Webster v. FallSupreme Court of the United States · 1925
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3Cited by53 opinions
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- Stobie Creek Investments, LLC v. United StatesUnited States Court of Federal Claims · 2008
- Sikorsky Aircraft Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2014
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