
    FOUR RIVERS INVESTMENT, INC., Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
    No. 2008-5017.
    United States Court of Appeals, Federal Circuit.
    Aug. 4, 2009.
    Robert L. Goldstein, Law Offices of Robert L. Goldstein, of San Francisco, California, argued for plaintiff-appellant.
    Teresa T. Milton, Trial Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With her on the brief were John A. Dicicco, Acting Assistant Attorney General, and Andrea R. Tebbets, Attorney.
   Judgment

PER CURIAM.

This CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

AFFIRMED. See Fed.Cir.R.36.  