       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

         WESTERN MANAGEMENT, INC.,
           YVONNE R. KOVACEVICH,
          AND ROBERT KOVACEVICH,
              Plaintiffs-Appellants,

                           v.

                  UNITED STATES,
                  Defendant-Appellee.
                ______________________

                      2013-5112
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 08-CV-0116, Judge Nancy B. Firestone.
                 ______________________

                     JUDGMENT
                ______________________

   ROBERT E. KOVACEVICH, of Spokane, Washington, ar-
gued for plaintiffs-appellants.

    REGINA S. MORIARTY, Attorney, Tax Division, United
States Department of Justice, of Washington, DC, argued
for defendant-appellee. With her on the brief were
KATHRYN KENEALLY, Assistant Attorney General, and
RICHARD FARBER, Attorney.
                ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:



   PER CURIAM (NEWMAN, DYK, and MOORE, Circuit
Judges).


           AFFIRMED. See Fed. Cir. R. 36.


                      ENTERED BY ORDER OF THE COURT


 February 7, 2014             /s/Daniel E. O’Toole
      Date                    Daniel E. O’Toole
                              Clerk of Court
