
    WESTERN MANAGEMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
    Nos. 2011-5049, 2011-5064.
    United States Court of Appeals, Federal Circuit.
    Dec. 13, 2011.
    Robert E. Kovacevich, of Spokane, Washington, argued for plaintiff-appellant.
    Regina S. Moriarty, Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were Gilbert S. Rothenberg, Acting Deputy Assistant Attorney General, and Bruce R. Ellisen, Attorney.
    
      Before NEWMAN, BRYSON, and REYNA, Circuit Judges.
   JUDGMENT

PER CURIAM.

This Cause having been heard and considered, it is

Ordered and Adjudged:

AFFIRMED. See Fed. Cir. R. 36.  