
    ESTATE OF David RUBINSTEIN, Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee
    2015-5068
    United States Court of Appeals, Federal Circuit.
    June 10, 2016
    Joseph A. Broyles, The Law Offices of Joseph A. Broyles, Inc., Los Angeles, CA, argued for plaintiff-appellant.
    Melissa ' Briggs, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Jonathan S. Cohen, Caroline D. Ciraolo. '
   JUDGMENT

Per Curiam

(Reyna, Hughes, and Stoll, Circuit Judges).

This Cause having been heard and considered, it is Ordered and Adjudged:

AFFIRMED. See Fed. Cir. R. 36.  