Legal Opinion

General Motors Corporation, Detroit Diesel Allison Division v. Les Aspin, Secretary of Defense

Court of Appeals for the Federal Circuit

Decided June 9, 1994No. 93-1352, 93-1417PublishedCited by 7 opinions

1Opinion of the Court

RADER, Circuit Judge.

The Armed Services Board of Contract Appeals (ASBCA) sustained the Government’s claim for a downward price adjustment on contracts with General Motors Corporation (GM). The ASBCA also denied GM’s claim for a retroactive accounting practice change. General Motors Corp., 93-2 B.C.A. (CCH) ¶ 25,753 (1993). Because Cost Accounting Standard (CAS) 403 requires direct allocation of home office expenses, this court reverses. Additionally, because GM violated disclosure obligations, this court remands for a determination of damages.

*1378BACKGROUND

The Department of Defense awarded…

2Cases cited4 opinions

  1. Dewey Electronics Corp. v. The United StatesCourt of Appeals for the Federal Circuit · 1986
  2. H. Lawrence Garrett, Iii, Secretary of the Navy v. General Electric CompanyCourt of Appeals for the Federal Circuit · 1993
  3. United States v. Lockheed Corporation and Lockheed Missiles and Space Co.Court of Appeals for the Federal Circuit · 1987
  4. Boeing Co. v. United StatesUnited States Court of Claims · 1982

3Cited by7 opinions

  1. United States ex rel. Schumer v. Hughes Aircraft Co.Court of Appeals for the Ninth Circuit · 1995
  2. Orlando Helicopter Airways, Inc. v. Sheila Widnall, Secretary of the Air ForceCourt of Appeals for the Federal Circuit · 1995
  3. United States v. Hughes Aircraft CompanyCourt of Appeals for the Ninth Circuit · 1995
  4. (HC) Prado v. WilliamsDistrict Court, E.D. California · 2025
  5. (HC)Jones v. ThompsonDistrict Court, E.D. California · 2021

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