Judgment of $200, plus statutory interest, because the Government conceded the case. (“Final Order”). On July 13, 2007, Plaintiff filed a Motion To Vacate, because “the United States has in fact not conceded the matter before this [c]ourt; the case is not moot; judgment should not have been entered for [P]laintiff without also a ruling on the issue of whether [P]laintifPs firearm is a ‘machine-gun.’ ” PI. Mot. to Vacate at 2. On July 19, 2007, Plaintiff filed a Motion For Relief From Judgment Or For Reconsideration Or Amendment Of Judgment on the same grounds. On July 23, 2007, the Government filed a Response. On July 24, 2007, the court denied both motions. See Order, Blakley v. United States, No. 06-749 (Fed.Cl. July 24, 2007) (citing Pohl v. United States, 22 Cl.Ct. 849, 851 (1991) (<HOLDING>)). On August 10, 2007, Plaintiff filed a Motion
holding that when the government conceded that a taxpayer has a right to monetary relief a justiciable case or controversy no longer exists and any declaratory interpretation would not be incident to a judgment holding that the case or controversy requirement applies with equal force to actions for declaratory judgment recognizing that the case or controversy requirement for standing is no less strict in a declaratory judgment proceeding than in any suit where other relief is sought holding that the case presented no justiciable controversy and that a review of the matter would render an improper advisory opinion holding that the insurers declaratory relief action presented a justiciable controversy for the injured parties even though the insured tortfeasor had suffered a default judgment