Opinion
No. 2007-5166.
November 26, 2008.
On Appeal from the United States Court of Federal Claims, No. 06-CV-0640, Judge Nancy B. Firestone.
Jeffrey D. Moffatt, Law Offices of Jeffrey D. Moffatt, of Lancaster, California, argued for plaintiffs-appellants.
Kathleen E. Lyon, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Nathan J. Hochman, Assistant Attorney General; and Bruce R. Ellisen, Attorney.
NEWMAN, SCHALL, and DYK, Circuit Judges.
Judgment
This CAUSE having been heard and considered, it is
ORDERED and ADJUDGED:
AFFIRMED. See Fed. Cir. R. 36.