United States Federal Circuit

In this case, plaintiff has had a number of government contracts that are subject to the government Cost Accounting Standards (CAS) which govern the allocation of costs among the various contracts being performed by a government contractor. The government contracting officer issued a decision against plaintiff, finding that plaintiff's allocations between 1999 and 2005 were noncompliant with CAS 418. On appeal, the Court of Federal Claims granted judgment to plaintiff. Judgment in favor of plaintiff is affirmed, where the government failed to establish by a preponderance of the evidence that plaintiff violated CAS 418.

Appellate Information

• Decided 12/10/2014
• Published 12/10/2014

Judges

• Dyk

Court

• United States Federal Circuit

Counsel