Michael V. TORELLI, Plaintiff-Appellant, Karen Torelli, his wife, Plaintiff, v. UNITED STATES of America, Defendant-Appellee, Sullivan Joint Trust, Defendant, 530 F. App'x 931

PER CURIAM: Having reviewed the record and considered the arguments of the parties in their briefs, we affirm the district court in all respects related to this appeal for the reasons stated by the district court. AFFIRMED.