       NOTE: This disposition is nonprecedential.


United States Court of Appeals
    for the Federal Circuit
                ______________________

          WESTERN MANAGEMENT, INC.,
               Plaintiff-Appellant,

                           v.

                  UNITED STATES,
                  Defendant-Appellee.
                 ____________________

                   2011-5049,-5064
                ______________________

    Appeal from the United States Court of Federal
Claims in Case No. 97-CV-340, Judge Nancy B. Firestone.
                ______________________

                     JUDGMENT
                ______________________

   ROBERT E. KOVACEVICH, of Spokane, Washington,
argued for plaintiff-appellant.

    REGINA S. MORIARTY, Attorney, Appellate Section, Tax
Division, United States Department of Justice, of
Washington, DC, argued for defendant-appellee. With
her on the brief were GILBERT S. ROTHENBERG, Acting
Deputy Assistant Attorney General, and BRUCE R.
ELLISEN, Attorney.
                ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

   PER CURIAM (NEWMAN, BRYSON, and REYNA, Circuit
Judges).

           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT



 December 13, 2011         /s/ Jan Horbaly
      Date                     Jan Horbaly
                                    Clerk
