New York Life Insurance Company v. United States

The Tucker Act does not permit this court to address this case without sending New York Life Insurance Company back to bring a proper tax refund action. Repeatedly the Supreme Court has clarified that this court may not imply a waiver of sovereign immunity. United States v. Mitchell, 445 U.S. 535, 538, 100 S.Ct. 1349, 1351-52, 63 L.Ed.2d 607 (1980); United States v. King, 395 U.S. 1, 4, 89 S.Ct. 1501, 1502-03, 23 L.Ed.2d 52 (1969). Instead each litigant seeking recovery of money from the United States must show an express waiver of sovereign immunity which confers the right to bring the suit.…