NOTE: This disposition is nonprecedential.
United States Court of Appeals for the Federal Circuit
2009-5001
EUGENE A. FISHER, Trustee,
SEYMOUR P. NAGAN IRREVOCABLE TRUST,
Plaintiff-Appellee,
v.
UNITED STATES,
Defendant-Appellant.
Burgess J.W. Raby, Raby Law Office, of Tempe, Arizona, argued for plaintiff-
appellee.
Judith A. Hagley, Attorney, Appellate Section, Tax Division, United States
Department of Justice, of Washington, DC, argued for defendant-appellant. With her on
the brief were John A. DiCicco, Acting Assistant Attorney General, Gilbert S. Rothenberg,
Acting Deputy Assistant Attorney General, David I. Pincus, and Jonathan S. Cohen,
Attorneys.
Appealed from: United States Court of Federal Claims
Judge Francis M. Allegra
NOTE: This disposition is nonprecedential.
United States Court of Appeals for the Federal Circuit
2009-5001
EUGENE A. FISHER, Trustee,
SEYMOUR P. NAGAN IRREVOCABLE TRUST,
Plaintiff-Appellee,
v.
UNITED STATES,
Defendant-Appellant.
Judgment
ON APPEAL from the United States Court of Federal Claims
In CASE NO(S). 04-CV-1726.
This CAUSE having been heard and considered, it is
ORDERED and ADJUDGED:
Per Curiam (RADER, PLAGER, and MOORE, Circuit Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY ORDER OF THE COURT
DATE: October 9, 200 /s/ Jan Horblay
Jan Horblay, Clerk