king argued april decided may jurisdiction claims limited money claims authority issue declaratory judgments pp cl reversed assistant attorney general ruckelshaus argued cause briefs solicitor general griswold harris weinstein morton hollander neil kabatchnick argued cause respondent brief richard love warner gardner benjamin boley filed brief liner council american institute merchant shipping amicus curiae justice black delivered opinion colonel john king respondent retired army longevity length service objection retired physical disability retirement based disability colonel king entitled exemption income taxation allowed internal revenue code brought action claims alleging secretary army action rejecting disability retirement arbitrary capricious supported evidence therefore unlawful asked judgment amount excess taxes compelled pay retired longevity instead disability claims agreed claim filed basically one refund taxes therefore barred king failure allege filed timely claim refund required situation suggested counsel might jurisdiction declaratory judgment act requested briefs arguments point submitted done claims illuminating interesting opinion judge davis reached conclusion exercise jurisdiction declaratory judgment act holding thereby rejected government contentions declaratory judgment act apply claims jurisdiction limited actions asking money judgments ruling expressly declined follow long line decisions beginning twin cities properties cl opinion judge davis showed question whether claims jurisdiction issue declaratory judgments substantial important granted certiorari decide question claims established congress throughout entire history time case filed jurisdiction limited money claims government held judgments claims authorized render government judgments money found due government petitioner alire wall jones reaffirmed view limited jurisdiction claims held passage tucker act expanded jurisdiction equitable matters recently said prevailing opinion glidden zdanok point disputed members rom beginning claims given jurisdiction award damages amendment purporting increase jurisdiction claims enacted since decision zdanok foregoing cases decided therefore clearly show neither act creating claims amendment grants jurisdiction present case true colonel king claim limited actual presently due money damages entitled judgment must establish retirement secretary army longevity legally wrong entitled declaration right military records changed show retired disability essentially equitable relief kind claims held throughout history time present case decided power grant argued however even claims act amendments grant authority issue declaratory judgments given authority declaratory judgment act support proposition drawn language declaratory judgment act case actual controversy within jurisdiction may declare rights legal relations interested party seeking declaration first answer contention pointed cases seeking relief money damages claims never within jurisdiction agree opinion claims case legislative history materials concerning application act claims best ambiguous sufficient clear indication congress affirmatively intended exclude claims scope declaratory judgment act think approach runs counter settled propositions claims jurisdiction grant relief depends wholly upon extent waived sovereign immunity suit waiver implied must unequivocally expressed sherwood precisely position taken claims line decisions beginning twin cities properties cl case decided soon passage declaratory judgment act claims held require specific express statute congress give claims power issue declaratory judgments claims said twin cities congress intended extend scope jurisdiction subject declaratory judgment act think express language used warranted assuming intention widen jurisdiction general provisions act concerns proceeding equitable nature foreign jurisdiction heretofore exercised ct reversed