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XIANLI ZHANG v. U.S.

Nos. 2010-5026, 2010-5027.

640 F.3d 1358 (2011)

XIANLI ZHANG, Guimin Lu, Bao Hua He, Baowei Ding, and Jilin Hu, Plaintiffs-Appellants, and Hyunjin (Saipan) Corporation, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

April 6, 2011.

Attorney(s) appearing for the Case

David W. Axelrod , Schwabe, Williamson & Wyatt, of Portland, Oregon, argued for plaintiffs-appellants. With him on the brief was Alexis A. Fallon , Fallon Law Offices, Southborough, Massachusetts.

Damon W. Taaffe , Attorney, Appellate Section, Tax Division, United States Department of Justice, of Washington, D.C, argued for defendant-appellee. With him on the brief were John A. DiCicco , Acting Assistant Attorney General, and Jonathan S. Cohen , Attorney.

Before LOURIE, BRYSON, and PROST, Circuit Judges.

LOURIE, Circuit Judge.

Plaintiffs-Appellants Xianli Zhang, Guimin Lu, Bao Hua He, Baowei Ding, Jilin Hu (collectively, "the Zhang plaintiffs") and Hyunjin (Saipan) Corporation ("Hyunjin") appeal from a decision of the United States Court of Federal Claims, which granted Defendant-Appellee's motion for judgment on the pleadings. Because the Court of Federal Claims correctly granted the government's motion, we affirm.

BACKGROUND

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