United States Federal Circuit

Payments made to a government contractor's foreign suppliers to acquire parts under "collaboration agreements" were "costs" incurred for purposes of calculating indirect cost pool (overhead) allocation bases under the Cost Accounting Standards.

Appellate Information

• Decided 01/15/2003
• Published 01/15/2003

Judges

• DYK, Circuit Judge., Before NEWMAN, LOURIE, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Patricia M. McCarthy, Senior Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for appellant.   With her on the brief were Robert D. McCallum, Jr., Assistant Attorney General;  and David M. Cohen, Director.   Of counsel on the brief were William F. Reyes, Special Counsel, Office of General Counsel, Department of Defense, of Washington, DC;  Stephen R. Dooley, Acting Chief Trial Attorney;  and Kathleen P. Malone, Trial Attorney, Defense Contract Management Agency, of Boston, MA.


• For Appellees:
  
• Kent R. Morrison, Crowell & Moring LLP, of Washington, DC, argued for appellee.   With him on the brief were Roger N. Boyd, George D. Ruttinger, and Parul P. Desai.   Of counsel on the brief was Paul L. Robert, Associate General Counsel, United Technologies Corporation, of Hartford, CT.