Legal Opinion

Raytheon Company v. United States

Court of Appeals for the Federal Circuit

Decided April 4, 2014No. 2013-5004, 2013-5006PublishedCited by 36 opinions

1Opinion of the Court

REYNA, Circuit Judge.

This appeal concerns Raytheon Company’s (“Raytheon”) calculation and payment of pension fund adjustments pursuant to Cost Accounting Standard 413, 48 C.F.R. § 9904.413, following the sale of three business segments. The United States Government appeals the judgment of the Court of Federal Claims (“trial court”) awarding Raytheon $59,209,967.30 as the Government’s share of pension cost deficits related to two of the business segments. Raytheon cross-appeals the trial court’s rejection of its request for recovery with respect to the third business segment on the basis that…

2Cases cited20 opinions

  1. Reflectone, Inc. v. John H. Dalton, Secretary of the NavyCourt of Appeals for the Federal Circuit · 1995
  2. M. Maropakis Carpentry, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2010
  3. Indiana Michigan Power Company v. United StatesCourt of Appeals for the Federal Circuit · 2005
  4. The Sharman Company, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 1993
  5. Scott Timber Company v. United StatesCourt of Appeals for the Federal Circuit · 2003

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3Cited by36 opinions

  1. Sikorsky Aircraft Corporation v. United StatesCourt of Appeals for the Federal Circuit · 2014
  2. Securiforce International America, LLC v. United StatesCourt of Appeals for the Federal Circuit · 2018
  3. Laguna Construction Company v. DefenseCourt of Appeals for the Federal Circuit · 2016
  4. Guardian Angels Medical Service Dogs, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2016
  5. The Tolliver Group, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2021

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