NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________ NORTHROP CORPORATION EMPLOYEE INSURANCE BENEFIT PLANS MASTER TRUST, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee. ____________________ 2011-5125 ______________________ Appeal from the United States Court of Federal Claims in case no. 08-CV-023. ______________________ JUDGMENT ______________________ ERIC R. FOX, Ivins, Phillips & Barker, Chartered, of Washington, DC, argued for plaintiff-appellant. With him on the brief was PATRICK J. SMITH.

ARTHUR T. CATTERALL, Attorney, Tax Division, Appellate Section, United States Department of Justice, of Washington, DC, argued for defendant-appellee. With him on the brief were TAMARA W. ASHFORD, Deputy Assistant Attorney General, and KENNETH L. GREENE, Attorney. ______________________ THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED: PER CURIAM (MOORE, CLEVENGER, and REYNA, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

April 10, 2012 /s/ Jan Horbaly Date Jan Horbaly Clerk