       NOTE: This disposition is nonprecedential.


United States Court of Appeals
    for the Federal Circuit
                ______________________

 HARRY G. SCHORTMANN, JR. AND JACQUELINE
              SCHORTMANN,
             Plaintiff-Appellants,

                           v.

                  UNITED STATES,
                  Defendant-Appellee.
                 ____________________

                      2010-5120
                ______________________

    Appeal from the United States Court of Federal
Claims in Case No. 06-CV-383, Jude Francis M. Allegra.
                ______________________

                     JUDGMENT
                ______________________

   BRIAN C. MCMANUS, Morgan, Lewis & Bockius LLP, of
Washington, DC, argued for the plaintiffs-appellants.
With him on the brief was THEODORE JOSHUA WU.

    RICHARD D. FARBER, Attorney, Tax Division, United
States Department of Justice, of Washington, DC, argued
for defendant-appellee. With him on the brief were JOHN
A. DICICCO, Acting Assistant Attorney General, and
DAMON W. TAAFFE, Attorney.
                ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

    PER CURIAM (NEWMAN, FRIEDMAN, and LOURIE,
Circuit Judges).

           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT



January 24, 2011         /s/ Jan Horbaly
 Date                        Jan Horbaly
                               Clerk
