EASTMAN KODAK CO. v. RUMSFELD

No. 02-1058.

317 F.3d 1377 (2003)

EASTMAN KODAK COMPANY, Appellant, v. Donald H. RUMSFELD, Secretary of Defense, Appellee.

United States Court of Appeals, Federal Circuit.

January 16, 2003.


Attorney(s) appearing for the Case

Terry L. Albertson, Crowell & Moring LLP, of Washington, DC, argued for appellant. With him on the brief were Linda S. Bruggeman and Ariel R. David.

C. Coleman Bird, Senior 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; and David M. Cohen, Director. Of counsel on the brief were Sharron Philo and Andrew Fechhelm, Attorneys, Defense Contract Management Agency, of Alexandria, Virginia. Of counsel was Elizabeth G. Candler, Trial Attorney, Department of Justice, of Washington, DC.

Before MAYER, Chief Judge, FRIEDMAN, Senior Circuit Judge, and BRYSON, Circuit Judge.


MAYER, Chief Judge.

Eastman Kodak Company appeals the decision of the Armed Services Board of Contract Appeals, ASBCA No. 51326, 2001 WL 865385 (July 24, 2001), concluding that claimed pension costs were not allocable to government contracts. The board determined that the government was entitled to a refund of the reimbursed pension costs for the period 1984 through 1986. Because the board properly concluded that Kodak's...

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