       NOTE: This disposition is nonprecedential.


United States Court of Appeals
    for the Federal Circuit
                ______________________

     JADE TRADING, LLC, BY AND THROUGH,
  ROBERT W. ERWIN AND LAURA KAVANAUGH
   ERVIN, ON BEHALF OF ERVIN CAPITAL, LLC,
 PARTNERS OTHER THAN THE TAX MATTERS PARTNER,
               Plaintiffs-Appellees,

                           v.

                  UNITED STATES,
                 Defendant-Appellant.
                 ____________________

                      2011-5103
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 03-CV-2164, Judge Mary Ellen Coster
Williams.
               ______________________

                     JUDGMENT
                ______________________

    DAVID D. AUGHTRY, Chamberlain, Hrdlicka, White,
Williams & Aughtry, of Atlanta, Georgia, argued for
plaintiffs-appellees. With him on the brief was LINDA S.
PAINE.
    JOAN I. OPPENHEIMER, Attorney, Tax Division, United
States Department of Justice, of Washington, DC, argued
for defendant-appellant. With her on the brief were
GILBERT S. ROTHENBERG, Acting Deputy Assistant
Attorney General, and RICHARD FARBER, Attorney.
                ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

    PER CURIAM (RADER, Chief Judge, LOURIE and LINN,
Circuit Judges).


           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT


  January 12, 2012            /s/ Jan Horbaly
      Date                       Jan Horbaly
                                    Clerk
