U.S. v. LOCKHEED CORP.

Appeal No. 86-1177.

817 F.2d 1565 (1987)

UNITED STATES, Appellant, v. LOCKHEED CORPORATION and Lockheed Missiles and Space Co., Appellees.

United States Court of Appeals, Federal Circuit.

April 15, 1987.


Attorney(s) appearing for the Case

Terrence S. Hartman, Commercial Litigation Branch, Dept. of Justice, of Washington, D.C., argued for appellant. With him on the brief were Richard K. Willard, Assistant Attorney General and David M. Cohen, Director. Donald J. Kinlin, Dept. of the Air Force, Wright-Patterson Air Force Base, Ohio, of counsel.

Clarence T. Kipps, Jr., Miller & Chevalier, Chartered, of Washington, D.C., argued for appellees. With him on the brief were Joseph G. Twomey and Robert C. Gusman, of Calabasas, Cal., of counsel. Also on the brief were Robert K. Huffman and Thomas D. Chevalier, Miller & Chevalier, Chartered, of Washington, D.C., of counsel.

Before DAVIS, Circuit Judge, BENNETT, Senior Circuit Judge, and BISSELL, Circuit Judge.


BISSELL, Circuit Judge.

The United States appeals from a decision of the Armed Services Board of Contract Appeals (ASBCA or Board) approving the manner in which the California Franchise Tax expense paid by the Lockheed Corporation (Lockheed) home office is allocated by Lockheed to its various unincorporated divisions and wholly-owned subsidiaries (segments) which comprise Lockheed. We affirm.

BACKGROUND

Extensive findings of fact and a lengthy and...

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