NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

HARRY G. SCHORTMANN, JR. AND JACQUELINE SCHORTMANN, Plaintiff-Appellants,

v.

UNITED STATES, Defendant-Appellee. ____________________

2010-5120 ______________________

Appeal from the United States Court of Federal Claims in Case No. 06-CV-383, Jude Francis M. Allegra. ______________________

JUDGMENT ______________________

BRIAN C. MCMANUS, Morgan, Lewis & Bockius LLP, of Washington, DC, argued for the plaintiffs-appellants. With him on the brief was THEODORE JOSHUA WU.

RICHARD D. FARBER, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were JOHN A. DICICCO, Acting Assistant Attorney General, and DAMON W. TAAFFE, Attorney. ______________________ THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

PER CURIAM (NEWMAN, FRIEDMAN, and LOURIE, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

January 24, 2011 /s/ Jan Horbaly Date Jan Horbaly Clerk