Opinion
No. 2007-5165.
November 25, 2008.
On Appeal from the United States Court of Federal Claims, No. 06-CV-0629, Christine O.C. Miller, Judge.
Jeffrey D. Moffatt, Law Offices of Jeffrey D. Moffatt, of Lancaster, CA, 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.