
    GRANITE ROCK COMPANY; John Orcutt; Martha Edwards; Arthur Wilson Woolpert, Notice shareholder, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.
    No. 03-15485.
    United States Court of Appeals, Ninth Circuit.
    Argued and Submitted May 12, 2004.
    Filed June 9, 2004.
    Daniel F. Polsenberg (argued) and Beau Sterling, Las Vegas, NV, for the plaintiffs-appellants.
    Eileen J. O’Connor, Assistant Attorney General; Richard Farber, Joel McElvain, and Teresa E. McLaughlin (argued), Attorneys, Tax Division, United States Department of Justice, Washington, DC; Kevin V. Ryan, United States Attorney, and Jay R. Weil, Assistant United States Attorney, Northern District of California, San Francisco, CA (of counsel), for the defendant-appellee.
    Before O’SCANNLAIN, SILER, and HAWKINS, Circuit Judges.
    
      
       The Honorable Eugene E. Siler, Jr., Senior United States Circuit Judge, United States Court of Appeals for the Sixth Circuit, sitting by designation.
    
   ORDER

We affirm for the reasons stated in Judge Ware’s published opinion, 243 F.Supp.2d 1059 (N.D.Cal.2003).

AFFIRMED.  