Smithkline Corporation v. Elmer Staats, Comptroller General of the United States, and the United States of America

OPINION OF THE COURT

SEITZ, Chief Judge.

SmithKline Corporation appeals from a final judgment of the district court granting the Government’s motion for summary judgment and holding that the Comptroller General (the Comptroller) has the right of access to records of costs “of materials, labor, overhead, distribution, research and development and marketing, and such other costs as are directly pertinent to the drugs purchased” under several contracts between the United States and SmithKline. SmithKline Corp. v. Staats, 483 F.Supp. 712, 722 (E.D.Pa.), conditional petition for cert. before…