NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2007-5151

CHARLES P. DANIELS, JR., and LINDA M. DANIELS, Plaintiffs-Appellants, v.

UNITED STATES, Defendant-Appellee.

Catherine M. Brown, Catherine M. Brown, LLC, of Morristown, New Jersey, argued for plaintiffs-appellants.

Kathleen E. Lyon, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Richard T.

Morrison, Acting Assistant Attorney General, and Robert W. Metzler, 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Appealed from: United States Court of Federal Claims Judge Christine O.C. Miller NOTE: This disposition is nonprecedential.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 2007-5151 CHARLES P. DANIELS, JR., and LINDA M. DANIELS, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.

Judgment ON APPEAL from the United States Court of Federal Claims In CASE NO(S). 06-CV-851.

This CAUSE having been heard and considered, it is ORDERED and ADJUDGED: Per Curiam: (RADER, Circuit Judge, CLEVENGER, Senior Circuit Judge and MOORE, Circuit Judge): AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

DATED March 10, 2008 /s/ Jan Horbaly Jan Horbaly, Clerk