NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________ WESTERN MANAGEMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. ____________________ 2011-5049,-5064 ______________________ Appeal from the United States Court of Federal Claims in Case No. 97-CV-340, Judge Nancy B. Firestone. ______________________ JUDGMENT ______________________ ROBERT E. KOVACEVICH, of Spokane, Washington, argued for plaintiff-appellant.

REGINA S. MORIARTY, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were GILBERT S. ROTHENBERG, Acting Deputy Assistant Attorney General, and BRUCE R. ELLISEN, Attorney. ______________________ THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED: PER CURIAM (NEWMAN, BRYSON, and REYNA, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

December 13, 2011 /s/ Jan Horbaly Date Jan Horbaly Clerk