NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________ RP1 FUEL CELL, LLC, UTS SJ-1, LLC, Plaintiffs-Appellees v. UNITED STATES, Defendant-Appellant ______________________ 2015-5106 ______________________ Appeal from the United States Court of Federal Claims in No. 1:13-cv-00552-MBH, Judge Marian Blank Horn. ______________________ JUDGMENT ______________________ TIMOTHY LEE JACOBS, Hunton & Williams LLP, Wash- ington, DC, argued for plaintiffs-appellees. Also repre- sented by HILARY LEFKO, DAVID S. LOWMAN, JR. ANDREW M. WEINER, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by JONATHAN S.

COHEN, GILBERT STEVEN ROTHENBERG, DIANA L. ERBSEN, CAROLINE D. CIRAOLO. ______________________ THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED:

PER CURIAM (WALLACH, MAYER, and TARANTO, Circuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

April 8, 2016 /s/ Daniel E. O’Toole Date Daniel E. O’Toole Clerk of Court