
    Peter J. LOCKE and Jeanne Locke, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.
    No. 2007-5165.
    United States Court of Appeals, Federal Circuit.
    Nov. 25, 2008.
    Jeffrey D. Moffatt, Law Offices of Jeffrey D. Moffatt, of Lancaster, CA, argued for plaintiffs-appellants.
    Kathleen E. Lyon, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Nathan J. Hochman, Assistant Attorney General, and Bruce R. Ellisen, Attorney.
    NEWMAN, SCHALL, and DYK, Circuit Judges.
   Judgment

PER CURIAM.

This CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

AFFIRMED. See Fed. Cm. R. 36.  