Legal Opinion

United States v. Lockheed Corporation and Lockheed Missiles and Space Co.

Court of Appeals for the Federal Circuit

Decided April 15, 1987No. Appeal 86-1177PublishedCited by 27 opinions

1Opinion of the Court

BISSELL, Circuit Judge.

The United States appeals from a decision of the Armed Services Board of Contract Appeals (ASBCA or Board) approving the manner in which the California Franchise Tax expense paid by the Lockheed Corporation (Lockheed) home office is allocated by Lockheed to its various unincorporated divisions and wholly-owned subsidiaries (segments) which comprise Lockheed. We affirm.

BACKGROUND

Extensive findings of fact and a lengthy and thorough discussion of the issues may be found in the Board’s opinion. 86-1 BCA 11 18,614 (ASBCA 1985). Familiarity with that opinion will be…

2Cases cited4 opinions

  1. Erickson Air Crane Company of Washington, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1984
  2. American Electronic Laboratories, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1985
  3. The United States v. The Boeing CompanyCourt of Appeals for the Federal Circuit · 1986
  4. Boeing Co. v. United StatesUnited States Court of Claims · 1982

3Cited by27 opinions

  1. DMS All-Star Joint Venture v. United StatesUnited States Court of Federal Claims · 2010
  2. Do-Well MacHine Shop, Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1989
  3. Hills Materials Company v. Donald B. Rice, Secretary of the Air ForceCourt of Appeals for the Federal Circuit · 1992
  4. Wickham Contracting Co., Inc. v. Dennis J. Fischer, Acting Administrator, General Services AdministrationCourt of Appeals for the Federal Circuit · 1994
  5. Planning Research Corporation v. The United States, and Electronic Data Systems Federal Corporation, IntervenorCourt of Appeals for the Federal Circuit · 1992

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