Legal Opinion

Newport News Shipbuilding & Dry Dock Co. v. United States

United States Court of Federal Claims

Decided September 10, 2003No. 98-183CPublished

1Opinion of the Court

OPINION

SMITH, Senior Judge.

Newport News Shipbuilding and Dry Dock Company (“Newport News”) brought this action to contest a finding by the government that Newport News had violated the Cost Accounting Standards (the “CAS”) in accounting for the costs associated with a thrift *735savings plan. See 48 C.F.R. § 9904.415 (1998). This opinion addresses the parties’ cross-motions for summary judgment under the Rules of the Court of Federal Claims (“RCFC”) 56(c). In its motion, Newport News argued that the thrift savings plan had complied with CAS 415. Newport News further claimed that even if the…

2Cases cited5 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. United States v. TestanSupreme Court of the United States · 1976
  3. Soriano v. United StatesSupreme Court of the United States · 1957
  4. Lockheed Corporation v. Sheila E. Widnall, Secretary of the Air ForceCourt of Appeals for the Federal Circuit · 1997
  5. Alexander v. United StatesUnited States Court of Federal Claims · 1993

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