NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

JADE TRADING, LLC, BY AND THROUGH, ROBERT W. ERWIN AND LAURA KAVANAUGH ERVIN, ON BEHALF OF ERVIN CAPITAL, LLC, PARTNERS OTHER THAN THE TAX MATTERS PARTNER, Plaintiffs-Appellees,

v.

UNITED STATES, Defendant-Appellant. ____________________

2011-5103 ______________________

Appeal from the United States Court of Federal Claims in No. 03-CV-2164, Judge Mary Ellen Coster Williams. ______________________

JUDGMENT ______________________

DAVID D. AUGHTRY, Chamberlain, Hrdlicka, White, Williams & Aughtry, of Atlanta, Georgia, argued for plaintiffs-appellees. With him on the brief was LINDA S. PAINE. JOAN I. OPPENHEIMER, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With her on the brief were GILBERT S. ROTHENBERG, Acting Deputy Assistant Attorney General, and RICHARD FARBER, Attorney. ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

PER CURIAM (RADER, Chief Judge, LOURIE and LINN, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

January 12, 2012 /s/ Jan Horbaly Date Jan Horbaly Clerk