Legal Opinion

General Electric Company v. United States

United States Court of Federal Claims

Decided July 23, 2013No. 99-172CPublishedCited by 3 opinions

1Opinion of the Court

Original Cost Accounting Standards (“CAS”) segment closing adjustment obligation; CAS 413.50(c)(12); CAS 413.50(c)(5)(i) and (ii) asset allocation; calculation of Teledyne share; “measurable benefit” for future periods under DIRECTV Group, Inc. v. United States, 670 F.3d 1370 (Fed.Cir. 2012)

OPINION

FIRESTONE, Judge.

Pending before the court are the parties’ cross-motions for partial summary judgment regarding the plaintiff General Electric Company’s (“GE”) segment closing adjustment obligation under Cost Accounting Standard (“CAS”) 413.50(e)(12), 4 C.F.R. § 413.50(c)(12) (1978), 1 associated…

2Cases cited28 opinions

  1. Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
  2. Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
  3. Matsushita Electric Industrial Co., Ltd. v. Zenith Radio CorporationSupreme Court of the United States · 1986
  4. Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
  5. Story Parchment Co. v. Paterson Parchment Paper Co.Supreme Court of the United States · 1931

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3Cited by3 opinions

  1. System Fuels, Inc. and Entergy Arkansas, Inc. v. United StatesUnited States Court of Federal Claims · 2015
  2. New York and Presbyterian Hospital v. United StatesUnited States Court of Federal Claims · 2021
  3. Zolon Pcs II, LLC v. United StatesUnited States Court of Federal Claims · 2025

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