Court of Appeals for the Federal Circuit March 1, 1990, 89-1377 (George S. Gradow v. The United States)

NIES, Circuit Judge.

George S. Gradow (executor) appeals from the final judgment of the United States Claims Court,

Gradow v. United States,

11 Cl.Ct. 808 (1987) (Bruggink, J.), granting the government partial summary judgment and dismissing his claim for a tax refund.

1

We affirm.

BACKGROUND

2

Betty and Alexander Gradow resided in the community property state of California.