United States Court of Federal Claims March 29, 2000, No. 99-239C (Flynn v. United States)

OPINION

FIRESTONE, Judge.

This case comes before the court on defendant’s motion to dismiss for failure to state a claim, pursuant to Rule 12(b)(4) of the Rules of the Court of Federal Claims (“RCFC”). At issue is whether plaintiff, the wife of a deceased Navy captain, is eligible for an an*415nuity under the Survivor Benefit Plan (“SBP”), 10 U.S.C. §§ 1447-1455 (1994).