United States Federal Circuit

In a breach of contract action against the United States, Court of Federal Claims' final judgment of dismissal is affirmed where: 1) the court erred in dismissing the plaintiff's breach of contract claims for all years prior to 2001 as the claims were not barred by the statute of limitations; 2) the court properly dismissed plaintiff's breach of express contract claim as plaintiff cannot establish that its express United States government obligations (USGO) contract included a duty exempting the USGOs from taxation by the Guam Territorial Income Tax and thus the government did not breach the USGO contract by imposing the tax; 3) the court properly dismissed the breach of implied-in-fact contract claim as plaintiff cannot prove the existence of an implied-in-fact contract entitling it to the requested relief; 4) the court properly dismissed plaintiff's reformation claim; and 5) since all of plaintiff's claims are dismissed, it is impossible for plaintiff to prevail on its request for declaratory relief.

Appellate Information

• Decided 08/12/2009
• Published 08/12/2009

Judges

Court

• United States Federal Circuit

Counsel