Opinion
2016-2405
05-05-2017
CHARLES H. MAGNUSON, Law Offices of Charles Magnuson, Los Angeles, CA, argued for plaintiff-appellant. ANTHONY T. SHEEHAN, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by RICHARD FARBER, CAROLINE D. CIRAOLO.
NOTE: This disposition is nonprecedential. Appeal from the United States Court of Federal Claims in No. 1:14-cv-00275-EDK, Judge Elaine Kaplan.
JUDGMENT
CHARLES H. MAGNUSON, Law Offices of Charles Magnuson, Los Angeles, CA, argued for plaintiff-appellant. ANTHONY T. SHEEHAN, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by RICHARD FARBER, CAROLINE D. CIRAOLO. THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED:
PER CURIAM (DYK, BRYSON, and CHEN, Circuit Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY ORDER OF THE COURT May 5, 2017
Date
/s/ Peter R. Marksteiner
Peter R. Marksteiner
Clerk of Court