Jade Trading, LLC, by v. United States

NOTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
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JADE TRADING, LLC, BY AND THROUGH ,
ROBERT W. ERWIN AND LAURA KAVANAUGH
ERVIN, ON BEHALF OF ERVIN CAPITAL, LLC,
P ARTNERS O THER T HAN THE T AX MATTERS P ARTNER ,
Plaintiffs-Appellees,
v.
UNITED STATES,
Defendant-Appellant.
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2011-5103
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Appeal from the United States Court of Federal
Claims in No. 03-CV-2164, Judge Mary Ellen Coster
Williams.
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JUDGMENT
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D AVID D. AUGHTRY, Chamberlain, Hrdlicka, White,
Williams & Aughtry, of Atlanta, Georgia, argued for
plaintiffs-appellees. With him on the brief was LINDA S.
PAINE .

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JOAN I. O PPENHEIMER, Attorney, Tax Division, United
States Department of Justice, of Washington, DC, argued
for defendant-appellant. With her on the brief were
G ILBERT S. ROTHENBERG, Acting Deputy Assistant
Attorney General, and RICHARD FARBER , Attorney.
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THIS CAUSE having been heard and considered, it is
O RDERED and ADJUDGED :
PER CURIAM ( RADER , Chief Judge, L OURIE and LINN,
Circuit Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY O RDER OF THE COURT
January 12, 2012 /s/ Jan Horbaly
Date Jan Horbaly
Clerk

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