United States Federal Circuit

Summary judgment for plaintiff in a dispute over the allowable costs in a cost-reimbursement contract between the government and plaintiff is reversed where the Court of Federal Claims improperly interpreted a regulation in holding that certain state income tax payments made by plaintiff's sole shareholder were allowable costs in the contract.

Appellate Information

• Decided 02/06/2006
• Published 02/06/2006

Judges

• PROST, Circuit Judge., Before RADER, LINN, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Norman H. Singer, Singer and Associates, P.C., of Bethesda, Maryland, argued for plaintiff-cross appellant.   Of counsel was Benjamin M. Kahrl., Thomas M. Abbott, McKenna Long & Aldridge LLP, of Los Angeles, California for amicus curiae United States Chamber of Commerce.   With him on the brief was Mark R. Troy. Of counsel on the brief was Robin S. Conrad, National Chamber Litigation Center, of Washington, DC.


• For Appellees:
  
• David B. Stinson, Trial Attorney, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant.   With him on the brief were Peter D. Keisler, Assistant Attorney General, David M. Cohen, Director, and Mark A. Melnick, Assistant Director.   Of counsel were Gregory T. Allen, Attorney, Defense Contract Management Agency, of Manassas, Virginia, and Raymond J.M. Wong, Attorney, of Alexandria, Virginia.