NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________ WESTERN MANAGEMENT, INC., YVONNE R. KOVACEVICH, AND ROBERT KOVACEVICH, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee. ______________________ 2013-5112 ______________________ Appeal from the United States Court of Federal Claims in No. 08-CV-0116, Judge Nancy B. Firestone. ______________________ JUDGMENT ______________________ ROBERT E. KOVACEVICH, of Spokane, Washington, ar- gued for plaintiffs-appellants.

REGINA S. MORIARTY, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were KATHRYN KENEALLY, Assistant Attorney General, and RICHARD FARBER, Attorney. ______________________ THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED:

PER CURIAM (NEWMAN, DYK, and MOORE, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

February 7, 2014 /s/Daniel E. O’Toole Date Daniel E. O’Toole Clerk of Court