CBS Corp. v. United States

OPINION

FIRESTONE, Judge.

Pending before the court are the parties’ cross-motions for partial summary judgment pursuant to Rule 56 of the Rules of the United States Court of Federal Claims (“RCFC”) regarding the proper date for the segment closing of Westinghouse Electric Corporation’s (“Westinghouse’s”) Machinery Technology Division (“MTD”) under the original version of Cost Accounting Standard (“CAS”) 413.50(e)(12) (“CAS 413” or “Original CAS 413”), 4 C.F.R. § 413-50(c)(12) (1986).1 Westinghouse, now CBS Corporation (“CBS”) and formerly Viacom, Inc., contends that the segment closed on…