NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2007-5164 BRIAN ALAN BLAKLEY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

Robert G. Nath, Robert G. Nath, PLLC, of McLean, Virginia, argued for plaintiff- appellant.

Teresa T. Milton, 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 Thomas J. Clark, Attorney.

Appealed from: United States Court of Federal Claims Judge Susan G. Braden NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2007-5164

BRIAN ALAN BLAKLEY, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

Judgment ON APPEAL from the UNITED STATES COURT OF FEDERAL CLAIMS In CASE NO(S). 06-CV-749.

This CAUSE having been heard and considered, it is ORDERED and ADJUDGED: Per Curiam: (MAYER, Circuit Judge, PLAGER, Senior Circuit Judge and DYK, Circuit Judge):

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

DATE: June 5, 008 /s/ Jan Horbaly Jan Horbaly, Clerk