NOTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
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JEFFREY H. GREINER, KIM E. GREINER,
Plaintiffs-Appellants
v.
UNITED STATES,
Defendant-Appellee
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2015-5144
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Appeal from the United States Court of Federal
Claims in No. 1:13-cv-00520-PEC, Chief Judge Patricia E.
Campbell-Smith.
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JUDGMENT
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MICHAEL JOSEPH DESMOND, The Law Offices of Mi-
chael Desmond, APC, Santa Barbara, CA, argued for
plaintiffs-appellants.
DEBORAH K. SNYDER, Tax Division, United States De-
partment of Justice, Washington, DC, argued for defend-
ant-appellee. Also represented by CAROLINE D. CIRAOLO,
DIANA L. ERBSEN, GILBERT STEVEN ROTHENBERG,
FRANCESCA UGOLINI.
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THIS CAUSE having been heard and considered, it is
ORDERED and ADJUDGED:
PER CURIAM (REYNA, PLAGER, and HUGHES, Circuit
Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY ORDER OF THE COURT
June 9, 2016 /s/ Peter R. Marksteiner
Date Peter R. Marksteiner
Clerk of Court