United States Federal Circuit

Under a 1990 section of the Federal Acquisition Regulation, a government contractor cannot base its claim for payment under the contract on a "stepped-up" valuation of its assets that was premised on use of the purchase method of accounting, to value the assets of the corporation that emerged from a business combination.

Appellate Information

• Decided 02/25/2003
• Published 02/25/2003

Judges

• BRYSON, Circuit Judge., Before CLEVENGER, Circuit Judge, ARCHER, Senior Circuit Judge, and BRYSON, Circuit Judge.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Stephen D. Knight,Smith, Pachter, McWhorter & Allen, P.L.C., of Vienna, VA, argued for appellant.   Of counsel on the brief was Samuel Paige, Paige & Paige, of Holliswood, Queens, NY., Gregory A. Smith, Piper Marbury Rudnick & Wolfe LLP, of Washington, DC, for amicus curiae DynCorp Information Systems, LLC. Of counsel on the brief was William J. Crowley., Carter G. Phillips, Sidley Austin Brown & Wood LLP, of Washington, DC, for amicus curiae BAE Systems Information and Electronic Systems Integration, Inc. With him on the brief was Howard J. Stanislawski.


• For Appellees:
  
• Brian A. Mizoguchi, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for appellee.   With him on the brief were Robert D. McCallum, Jr., Assistant Attorney General;  David M. Cohen, Director;  and Bryant G. Snee, Assistant Director.   Of counsel on the brief were Thomas S. Tyler, Defense Contract Management Agency, of Bratenahl, OH;  and Paul C. Mitchell, Office of Counsel DCAA, Department of Defense, of Ft. Belvoir, VA.