NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2007-5150

DANIEL D. PIERCE and HENDY J. LUND, Plaintiffs-Appellants, v.

UNITED STATES, Defendant-Appellee.

Brian G. Isaacson, Isaacson & Wilson, P.S., of Seattle, Washington, argued for plaintiffs-appellants.

Marion E.M. Erickson, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Richard T. Morrison, Acting Assistant Attorney General, and Richard Farber, Attorney.

Of counsel was Randolph L. Hutter, Attorney Appealed from: United States Court of Federal Claims Judge Susan G. Braden NOTE: This disposition is nonprecedential.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 2007-5150

DANIEL D. PIERCE, and HENDY J. LUND, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

Judgment ON APPEAL from the United States Court of Federal Claims in CASE NO(S). 05-CV-1071 This CAUSE having been heard and considered, it is ORDERED and ADJUDGED: Per Curiam (LINN, Circuit Judge, CLEVENGER, Senior Circuit Judge, and PROST, Circuit Judge ).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

DATED April 14, 2008 /s/ Jan Horbaly___________________ Jan Horbaly, Clerk