
    Daniel D. PIERCE and Hendy J. Lund, Plaintiffs-Appellants, v. UNITED STATES, Defendant-Appellee.
    No. 2007-5150.
    United States Court of Appeals, Federal Circuit.
    April 14, 2008.
    
      Brian G. Isaacson, Isaacson & Wilson, P.S., of Seattle, WA, argued for plaintiffs-appellants.
    Marion E.M. Erickson, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were Richard T. Morrison, Acting Assistant Attorney General, and Richard Far-ber, Attorney. Of counsel was Randolph L. Hutter, Attorney.
    Before LINN, Circuit Judge, CLEVENGER, Senior Circuit Judge, and PROST, Circuit Judge.
   Judgment

PER CURIAM.

This CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

AFFIRMED. See Fed. Cir. R. 36.  