
    Gerd TOPSNIK, Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee
    2016-2405
    United States Court of Appeals, Federal Circuit.
    May 5, 2017
    
      Charles H. Magnuson, Law Offices of Charles Magnuson, Los Angeles, CA, argued for plaintiff-appellant.
    Anthony T. Sheehan, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Richard Farber, Caroline D. Ciraolo.
    (Dyk, Bryson, and Chen, Circuit Judges).
   JUDGMENT

Per Curiam

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

AFFIRMED. See Fed. Cir. R. 36.  