NOTE: This disposition is nonprecedential.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