NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

BRAD HABENICHT, MARLA FLYNN HABENICHT, Plaintiffs-Appellants

v.

UNITED STATES, Defendant-Appellee ______________________

2017-2359 ______________________

Appeal from the United States Court of Federal Claims in No. 1:05-cv-00505-EGB, Senior Judge Eric G. Bruggink. ______________________

JUDGMENT ______________________

THOMAS E. REDDING, Redding & Associates, P.C., Houston, TX, argued for plaintiffs-appellants. Also repre- sented by SALLIE W. GLADNEY.

BRUCE R. ELLISEN, Tax Division, United States De- partment of Justice, Washington, DC, argued for defend- ant-appellee. Also represented by REGINA S. MORIARTY, RICHARD E. ZUCKERMAN. ______________________ THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

PER CURIAM (NEWMAN, CLEVENGER, and O’MALLEY, Circuit Judges). AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

October 16, 2018 /s/ Peter R. Marksteiner Date Peter R. Marksteiner Clerk of Court