John Helash, Sole Proprietor, Dba John Helash Steel Construction v. John G. Ballard, Jr., Col., Usaf, and United States Air Force, U.S.A.

Helash brought suit pursuant to the Tucker Act, 28 U.S.C. § 1346 , to recover $20,000 in payment for steel provided by him and used by the government in construction of a power plant at a United States Air Force base in the Azores. The district court entered judgment against the Air Force and the United States in the amount of $10,000. We reverse the judgment and dismiss the suit as to the Air Force.

The crucial determinations in this case are whether the parties’ conduct gave rise to an implied in fact contract and whether Helash had some property interest in the steel used by the government. The facts of the case were not disputed, and the district judge’s conclusions as to the existence of a contract and ownership of the steel were arrived at by applying the law to accepted facts. Thus, we may review his conclusions de novo. Great Atlantic & Pacific Tea Co. v. Supermarket Equip. Corp., 340 U.S. 147, 153-54 , 71 S.Ct. 127, 130-131 (1950).

The district court’s statement “[tjhat the U.S. AIR FORCE did use the materials, goods and supplies of the plaintiff . .” (emphasis added), was labeled a finding of fact. Labels, however, do not control our standard of review, and where, as…