NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

GENE H. YAMAGATA, REX G. MAUGHAN, RUTH G. MAUGHAN, Plaintiffs-Appellants

v.

UNITED STATES, Defendant-Appellee ______________________

2014-5065 ______________________

Appeal from the United States Court of Federal Claims in Nos. 1:07-cv-00698-NBF, 1:07-cv-00704-NBF, Senior Judge Nancy B. Firestone. ______________________

JUDGMENT ______________________

KENNETH BRENT VAUGHN, Grant & Vaughn P.C., Phoenix, AZ, argued for plaintiff-appellant Gene H. Yamagata. Also represented by MERWIN D. GRANT.

PHILIP CHARLES WILSON, Woolston & Tarter, P.C., Phoenix, AZ, argued for plaintiffs-appellants Rex G. Maughan, Ruth G. Maughan. Also represented by TIM A. TARTER, KACIE NICOLE CLARKE DILLON. ARTHUR THOMAS CATTERALL, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by RICHARD FARBER, TAMARA W. ASHFORD. ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

PER CURIAM (LOURIE, LINN, and HUGHES, Circuit Judges). AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

May 13, 2015 /s/ Daniel E. O’Toole Date Daniel E. O’Toole Clerk of Court