      NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
               ______________________

GENE H. YAMAGATA, REX G. MAUGHAN, RUTH G.
                MAUGHAN,
             Plaintiffs-Appellants

                          v.

                 UNITED STATES,
                 Defendant-Appellee
               ______________________

                     2014-5065
               ______________________

    Appeal from the United States Court of Federal
Claims in Nos. 1:07-cv-00698-NBF, 1:07-cv-00704-NBF,
Senior Judge Nancy B. Firestone.
               ______________________

                    JUDGMENT
               ______________________

   KENNETH BRENT VAUGHN, Grant & Vaughn P.C.,
Phoenix, AZ, argued for plaintiff-appellant Gene H.
Yamagata. Also represented by MERWIN D. GRANT.

   PHILIP CHARLES WILSON, Woolston & Tarter, P.C.,
Phoenix, AZ, argued for plaintiffs-appellants Rex G.
Maughan, Ruth G. Maughan. Also represented by TIM A.
TARTER, KACIE NICOLE CLARKE DILLON.
    ARTHUR THOMAS CATTERALL, Tax Division, United
States Department of Justice, Washington, DC, argued
for defendant-appellee. Also represented by RICHARD
FARBER, TAMARA W. ASHFORD.
                ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:



   PER CURIAM (LOURIE, LINN, and HUGHES, Circuit
Judges).
           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT


May 13, 2015                      /s/ Daniel E. O’Toole
  Date                            Daniel E. O’Toole
                                  Clerk of Court
