       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

         ESTATE OF DAVID RUBINSTEIN,
                Plaintiff-Appellant

                           v.

                  UNITED STATES,
                  Defendant-Appellee
                ______________________

                      2015-5068
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 1:09-cv-00291-MMS, Judge Margaret M.
Sweeney.
               ______________________

                     JUDGMENT
                ______________________

   JOSEPH A. BROYLES, The Law Offices of Joseph A.
Broyles, Inc., Los Angeles, CA, argued for plaintiff-
appellant.

    MELISSA BRIGGS, Tax Division, United States De-
partment of Justice, Washington, DC, argued for defend-
ant-appellee. Also represented by JONATHAN S. COHEN,
CAROLINE D. CIRAOLO.
                 ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:



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

                      ENTERED BY ORDER OF THE COURT


June 10, 2016                    /s/ Peter R. Marksteiner
    Date                         Peter R. Marksteiner
                                 Clerk of Court
