Opinion
2011-5049 2011-5064
12-13-2011
WESTERN MANAGEMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
ROBERT E. KOVACEVICH, of Spokane, Washington, argued for plaintiff-appellant. REGINA S. MORIARTY, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were GILBERT S. ROTHENBERG, Acting Deputy Assistant Attorney General, and BRUCE R. ELLISEN, Attorney.
NOTE: This disposition is nonprecedential.
Appeal from the United States Court of Federal Claims in Case No. 97-CV-340, Judge Nancy B. Firestone.
JUDGMENT
ROBERT E. KOVACEVICH, of Spokane, Washington, argued for plaintiff-appellant.
REGINA S. MORIARTY, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were GILBERT S. ROTHENBERG, Acting Deputy Assistant Attorney General, and BRUCE R. ELLISEN, Attorney.
THIS CAUSE having been heard and considered, it is
ORDERED and ADJUDGED:
PER CURIAM (NEWMAN, BRYSON, AND REYNA, Circuit Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY ORDER OF THE COURT
_______
Jan Horbaly
Clerk