NOTE: This disposition is nonprecedential. United States Court of Appeals for the Federal Circuit

2007-5165

PETER J. LOCKE and

JEANNE LOCKE,

Plaintiffs-Appellants,

v.

UNITED STATES,

Defendant-Appellee.

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. Appealed from: United States Court of Federal Claims Judge Christine O.C. Miller

NOTE: This disposition is nonprecedential. United States Court of Appeals for the Federal Circuit

2007-5165

PETER J. LOCKE and

JEANNE LOCKE,

Plantiffs-Appellants,

v.

UNITED STATES,

Defendant–Appellee.

Judgment ON APPEAL from the United States Court of Federal Claims in CASE NO(S). 06-CV-0629 This CAUSE having been heard and considered, it is ORDERED and ADJUDGED:

Per Curiam (NEWMAN, SCHALL, and DYK, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT DATED November 25, 2008 /s/ Jan Horbaly

Jan Horbaly, Clerk