NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

ESTATE OF DAVID RUBINSTEIN, Plaintiff-Appellant

v.

UNITED STATES, Defendant-Appellee ______________________

2015-5068 ______________________

Appeal from the United States Court of Federal Claims in No. 1:09-cv-00291-MMS, Judge Margaret M. Sweeney. ______________________

JUDGMENT ______________________

JOSEPH A. BROYLES, The Law Offices of Joseph A. Broyles, Inc., Los Angeles, CA, argued for plaintiff- appellant.

MELISSA BRIGGS, Tax Division, United States De- partment of Justice, Washington, DC, argued for defend- ant-appellee. Also represented by JONATHAN S. COHEN, CAROLINE D. CIRAOLO. ______________________ THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

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

ENTERED BY ORDER OF THE COURT

June 10, 2016 /s/ Peter R. Marksteiner Date Peter R. Marksteiner Clerk of Court