PER CURIAM
NOTE: This disposition is nonprecedential.
Appeal from the United States Court of Federal Claims in No. 03-CV-2164, Judge Mary Ellen Coster Williams.
JUDGMENT
DAVID D. AUGHTRY, Chamberlain, Hrdlicka, White, Williams & Aughtry, of Atlanta, Georgia, argued for plaintiffs-appellees. With him on the brief was LINDA S. PAINE.
JOAN I. OPPENHEIMER, Attorney, Tax Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With her on the brief were GILBERT S. ROTHENBERG, Acting Deputy Assistant Attorney General, and RICHARD FARBER, Attorney.
THIS CAUSE having been heard and considered, it is
ORDERED AND ADJUDGED:
PER CURIAM (RADER, Chief Judge, LOURIE and LINN, Circuit Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY ORDER OF THE COURT
Date
______________________
Jan Horbaly
Clerk