to reconcile with the strict jurisdictional construction given § 6511(a) by recent decisions of the Supreme Court. See Brockamp, 519 U.S. 347, 117 S.Ct. at 851-52; Dalm, 494 U.S. at 608-10, 110 S.Ct. 1361. 26 . Lewis, a decision of the former Court of Claims, is binding precedent not only for this court, but also the Federal Circuit, unless overruled by that court sitting en banc. South Corp. v. United States, 690 F.2d 1368 (Fed.Cir.1982). By orders dated July 6 and July 23, 1998, the court directed Steleo to provide pointed citations to obligatory authorities, if any, demonstrating that this court may exercise jurisdiction over a prematurely filed tax refund suit. However, Steleo has cited, and we have found, no authority contrary to Lewis. 27 . See RHI Holdings, 142 F.3d at 1462 (<HOLDING>) (citing Brockamp, 519 U.S. 347, 117 S.Ct. at
holding the implied warranty is implied in all residential leases in california recognizing exception recognizing the rule and the exception but holding facts did not support claim to exception recognizing such an exception holding that  6532a1 contains no implied equitable exception