NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

W.E. PARTNERS II, LLC, Plaintiff-Appellant

v.

UNITED STATES, Defendant-Appellee ______________________

2015-5054 ______________________

Appeal from the United States Court of Federal Claims in No. 1:13-cv-00054-TCW, Judge Thomas C. Wheeler. ______________________

JUDGMENT ______________________

STEPHEN G. LEATHAM, Heurlin, Potter, Jahn, Leatham, Holtmann & Stoker, P.S., Vancouver, WA, argued for plaintiff-appellant.

KATHLEEN E. LYON, Tax Division, United States De- partment of Justice, Washington, DC, argued for defend- ant-appellee. Also represented by CAROLINE D. CIRAOLO, DIANA L. ERBSEN, GILBERT STEVEN ROTHENBERG, TERESA E. MCLAUGHLIN, ANDREW M. WEINER. JERRY STOUCK, Greenberg Traurig LLP, Washington, DC, for amicus curiae MeadWestvaco Virginia Corpora- tion. Also represented by MICHAEL J. SCHAENGOLD, PAMELA J. MARPLE.

TIMOTHY LEE JACOBS, Hunton & Williams LLP, Wash- ington, DC, for amicus curiae American Forest & Paper Association. ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

PER CURIAM (WALLACH, CLEVENGER, and TARANTO, Circuit Judges). AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

February 5, 2016 /s/ Daniel E. O’Toole Date Daniel E. O’Toole Clerk of Court