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GIRLING HEALTH SYSTEMS, INC. v. U.S.

No. 91-5043.

949 F.2d 1145 (1991)

GIRLING HEALTH SYSTEMS, INC., Plaintiff-Appellant, v. The UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

November 22, 1991.

Attorney(s) appearing for the Case

Michael J. Christianson, Law offices of Michael J. Christianson, Inc., Newport Beach, Cal., argued for plaintiff-appellant.

Bridget M. Rowan, Atty., Dept. of Justice, Washington, D.C., argued for defendant-appellee. With her on the brief were Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and William S. Estabrook, Attys.

Before ARCHER, MICHEL and PLAGER, Circuit Judges.

OPINION

ARCHER, Circuit Judge.

Girling Health Systems, Inc. (Girling) appeals the November 20, 1990 order of the United States Claims Court, 22 Cl.Ct. 66, No. 372-89 T, dismissing Girling's action for lack of subject matter jurisdiction. We affirm.

I

Girling filed suit in the Claims Court for breach of an implied-in-fact contract. Girling claimed that Internal Revenue Service (IRS) Form 2553, entitled "Election by a Small Business Corporation...

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