Westech International, Inc.
Westech International, Inc. appealed the contracting officer's denial of its claim for reimbursement of Arizona transaction privilege taxes and associated penalties. The Board sustained the appeal, determining the taxes were allowable costs under the contract.
Material Facts
- Westech International, Inc. appealed the contracting officer's failure to issue a decision on its claim for reimbursement of taxes.
- The claim included $69,179.83 in Arizona transaction privilege taxes and $7,938.43 in penalties and interest.
- The contract was a cost-plus-award-fee type contract awarded to Westech for mission support services.
- The contracting officer initially authorized Westech to pay the tax but later disapproved reimbursement.
- Westech paid the taxes on 10 March 2010 and incurred penalties and interest due to the contracting officer's direction.
Parties
- Appellant
- Westech International, Inc.
- Respondent Agency
- Department of the Army
- Contracting Agency
- Department of the Army
- Contract Number
- W9115U-05-C-0001
Full Legal Analysis
Create a free account to read the complete grounded legal brief for this decision, including the holding, every issue the Board decided, quantum, verified citations, and the case's citation graph.
Holding & Legal Reasoning
The Board's holding, background, and procedural posture for this decision.
Issues Presented
Every issue the Board decided, with its determination, reasoning, and supporting authority.
Quantum & Recovery
The claimed, awarded, and net dollar amounts at issue, itemized where the record supports it.
Verified Authorities & Citations
Every cited FAR, DFARS, CAS, and case-law authority, cross-checked against the source text.
Practitioner Takeaways
Practical guidance for contractors and counsel, distilled from the Board's ruling.
Similar Cases
Related decisions surfaced by semantic search across the full analyzed corpus.
Citation Graph
An interactive graph of this case's cited authorities, judge, agency, and related decisions.
Related Decisions
Same Judge
- PAW & Associates, LLCNo. 58534August 20, 2015
- DayDanyon CorporationNo. 57681August 17, 2015
- DynPort Vaccine Company LLCNo. 59298August 12, 2015
- Tri-County Contractors, Inc.No. 58167June 16, 2015
- Linc Government Services, LLCNo. 58565June 16, 2015
- SUFI Network Services, Inc.No. 55306May 20, 2015
Same Year
- Joint Venture Makyal Ins. Ve Tic. A.S. & Mehmet Erdal Kamisli Co. Ltd.No. 56956December 28, 2011
- Distributed Solutions, Inc.No. 57266December 28, 2011
- Quimba Software, Inc.No. 57636December 19, 2011
- American General Trading & Contracting, WLLNo. 56758December 13, 2011
- Harry RichardsonNo. 57582December 9, 2011
- Sharp Electronics CorporationNo. 57583December 6, 2011
Same Issue
- Africa Transport Logistics CompanyNo. 64120October 1, 2026
- Scot Cardillo dba Engineers Tooling SupportNo. 61612September 22, 2026
- U.S. Aeroteam, Inc.No. 61972, 61973August 6, 2026
- Raytheon Company and Raytheon Missile SystemsNo. 59435, 59436, 59437, 59438, 60056, 60057, 60058, 60059, 60060, 60061May 14, 2026
- IAP Worldwide Services, Inc.No. 62638, 63879May 6, 2026
- CACI International, Inc.No. 63663March 10, 2026