NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

SCOTT R. MARTIN, Plaintiff-Appellant,

v.

UNITED STATES, Defendant-Appellee. ______________________

2013-5023 ______________________

Appeal from the United States Court of Federal Claims in No. 11-CV-0781, Judge James F. Merow. ______________________

Decided: July 17, 2013 ______________________

SCOTT R. MARTIN, of Reno, Nevada, pro se.

CURTIS C. PETT, Attorney, Tax Division, United States Department of Justice, of Washington, DC, for defendant- appellee. With him on the brief were KATHRYN KENEALLY, Assistant Attorney General, and KENNETH L. GREENE, Attorney. ______________________ 2 SCOTT MARTIN v. US

Before NEWMAN, REYNA, and TARANTO, Circuit Judges. PER CURIAM. Mr. Scott R. Martin seeks enforcement of a claim of $4,250,000 in damages against the United States for alleged breach of an implied contract. For reasons stated by the Court of Federal Claims, we affirm the dismissal of Mr. Martin’s claim for failure to state a claim pursuant to Rule 12(b)(6) of the Court of Federal Claims. AFFIRMED