
    Alex W. CHERBANAEFF and Ann Cherbanaeff, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.
    No. 2007-5166.
    United States Court of Appeals, Federal Circuit.
    Nov. 26, 2008.
    Jeffrey D. Moffatt, Law Offices of Jeffrey D. Moffatt, of Lancaster, California, 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. Cir. R. 36.  