Girling Health Systems, Inc. v. The United States

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. Gir-ling claimed that Internal Revenue Service (IRS) Form 2553, entitled “Election by a Small Business Corporation,” contained an offer that IRS would act in a timely manner and that this offer was accepted when Girling filed Form 2553 to elect Subchapter S status for…