NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2008-5017 FOUR RIVERS INVESTMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

Robert L. Goldstein, Law Offices of Robert L. Goldstein, of San Francisco, California, argued for plaintiff-appellant.

Teresa T. Milton, Trial Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were John A. Dicicco, Acting Assistant Attorney General, and Andrea R. Tebbets, Attorney.

Appealed from: United States Court of Federal Claims Judge Lynn J. Bush NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit 2008-5017

FOUR RIVERS INVESTMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

Judgment

ON APPEAL from the United States Court of Federal Claims in CASE NO(S). 06-CV-598 This CAUSE having been heard and considered, it is ORDERED and ADJUDGED: Per Curiam (MICHEL, Chief Judge, LOURIE, and RADER, Circuit Judges).

AFFIRMED. See Fed.Cir.R.36.

ENTERED BY ORDER OF THE COURT

DATED August 4, 2009 /s/ Jan Horbaly Jan Horbaly, Clerk