Legal Opinion

Sikorsky Aircraft Corporation v. United States

Court of Appeals for the Federal Circuit

Decided December 10, 2014No. 2013-5096, 2013-5099PublishedCited by 41 opinions

1Opinion of the Court

DYK, Circuit Judge.

Sikorsky Aircraft Corporation (“Sikorsky”) has had a number of government contracts that are subject to the government Cost Accounting Standards (“CAS”). 1 These standards govern the allocation of costs among the various contracts being performed by a government contractor. Allocation of costs between government contracts and non-government (or commercial) contracts is particularly important.

Between 1999 and 2005, Sikorsky allocated its materiel overhead costs as between government and non-government contracts according to a direct labor base. The question is whether this…

2Cases cited24 opinions

  1. Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
  2. Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
  3. Bowles v. RussellSupreme Court of the United States · 2007
  4. Henderson v. ShinsekiSupreme Court of the United States · 2011
  5. Reed Elsevier, Inc. v. MuchnickSupreme Court of the United States · 2010

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3Cited by41 opinions

  1. Ford Motor Company v. United StatesCourt of Appeals for the Federal Circuit · 2016
  2. Guardian Angels Medical Service Dogs, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016
  3. Kellogg Brown & Root Services, Inc. v. MurphyCourt of Appeals for the Federal Circuit · 2016
  4. Katzin v. United StatesUnited States Court of Federal Claims · 2015
  5. Sikorsky Aircraft Corporation v. United StatesUnited States Court of Federal Claims · 2015

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