NOTE: This disposition is nonprecedential.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Appealed from: United States Court of Federal Claims Judge Christine O.C. Miller NOTE: This disposition is nonprecedential.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