         NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                 ______________________

BRAD HABENICHT, MARLA FLYNN HABENICHT,
            Plaintiffs-Appellants

                            v.

                   UNITED STATES,
                   Defendant-Appellee
                 ______________________

                       2017-2359
                 ______________________

    Appeal from the United States Court of Federal
Claims in No. 1:05-cv-00505-EGB, Senior Judge Eric G.
Bruggink.
                ______________________

                      JUDGMENT
                 ______________________

    THOMAS E. REDDING, Redding & Associates, P.C.,
Houston, TX, argued for plaintiffs-appellants. Also repre-
sented by SALLIE W. GLADNEY.

    BRUCE R. ELLISEN, Tax Division, United States De-
partment of Justice, Washington, DC, argued for defend-
ant-appellee. Also represented by REGINA S. MORIARTY,
RICHARD E. ZUCKERMAN.
                ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

     PER CURIAM (NEWMAN, CLEVENGER, and O’MALLEY,
Circuit Judges).
             AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT



   October 16, 2018              /s/ Peter R. Marksteiner
         Date                    Peter R. Marksteiner
                                 Clerk of Court
