NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________

GERD TOPSNIK, Plaintiff-Appellant

v.

UNITED STATES, Defendant-Appellee ______________________

2016-2405 ______________________

Appeal from the United States Court of Federal Claims in No. 1:14-cv-00275-EDK, Judge Elaine Kaplan. ______________________

JUDGMENT ______________________

CHARLES H. MAGNUSON, Law Offices of Charles Mag- nuson, Los Angeles, CA, argued for plaintiff-appellant.

ANTHONY T. SHEEHAN, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by RICHARD FARBER, CAROLINE D. CIRAOLO. ______________________

THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED:

PER CURIAM (DYK, BRYSON, and CHEN, Circuit Judg- es). AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

May 5, 2017 /s/ Peter R. Marksteiner Date Peter R. Marksteiner Clerk of Court