OPINION ISSUED ON FEBRUARY 13, 1986

B-K DYNAMICS, INC.
VS.
TAX DEPARTMENT

(CC-86-14)

No appearance by claimant.
Robert D. Pollitt, Assistant Attorney General, for respondent.
PER CURIAM:

This claim was submitted for decision based on the allegations in the
Notice of Claim and the
respondent's Answer.

Claimant seeks payment of the sum of $237,235.77 for professional
services rendered
respondent in completion of the Enhanced Business Tax Computation
System. The parties
entered into a Memorandum of Agreement on April 4, 1984, for the one
year commencing on
April 9, 1984 and extending to April 9, 1985 with a renewal clause to
June 30, 1986. Claimant
was to be paid on a monthly basis. For the period February through June
1985 the billing
statements from the claimant were misrouted or misplaced by respondent.
As a result of
non-availability of fund s, the invoices were neither paid nor was the
deficiency realized by
respondent until the fiscal year had expired. Claimant has not been paid
for the services
rendered in performance of the contract during these particular months.

In its Answer; the respondent admits the allegations of fact set forth
in the Notice of Claim, but
further alleges that sufficient funds were not available at the close of
the fiscal year in question
from which the claim could have been paid.

While the Court feels that this is a claim which in equity and good
conscience should be paid,
we are of further opinion that an award cannot be made, based on the
decision in Airkem Sales
and Service, et al. vs. Department of Mental Health, 8 Ct. Cl. 180
(1971).

Claim disallowed.

___________