
    WESTERN MANAGEMENT, INC., Yvonne R. Kovacevich, and Robert Kovacevich, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.
    No. 2013-5112.
    United States Court of Appeals, Federal Circuit.
    Feb. 7, 2014.
    Robert E. Kovacevich, of Spokane, Washington, argued 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.
    NEWMAN, DYK, and MOORE, Circuit Judges.
   JUDGMENT

PER CURIAM.

This Cause having been heard and considered, it is

ORDERED and Adjudged:

AFFIRMED. See Fed. Cir. R. 36.  