Jade Trading, LLC v. United States

PER CURIAM

Appeal from the United States Court of Federal Claims in No. 03-CV-2164, Judge Mary Ellen Coster Williams.

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