Case: 22-1376 Document: 51 Page: 1 Filed: 02/10/2023

NOTE: This disposition is nonprecedential.

United States Court of Appeals for the Federal Circuit ______________________ ALEARIS, INC., Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee ______________________ 2022-1376 ______________________ Appeal from the United States Court of Federal Claims in No. 1:20-cv-00808-RHH, Senior Judge Robert H.

Hodges, Jr. ______________________ JUDGMENT ______________________ PAUL WINTERS, Wagenmaker & Oberly, LLC, Chicago, IL, argued for plaintiff-appellant. Also represented by BRADLEY BLOCK, Law Offices of Bradley Block, Chicago, IL; MITCHELL BRYAN, Williams, Bax & Saltzman, PC, Chicago, IL; BRUCE DE'MEDICI, de'Medici Law, Oak Park, IL.

JACOB EARL CHRISTENSEN, Appellate Section, Tax Divi- sion, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by STEVEN CHASIN, DAVID A. HUBBERT.

Case: 22-1376 Document: 51 Page: 2 Filed: 02/10/2023

______________________ THIS CAUSE having been heard and considered, it is ORDERED and ADJUDGED: PER CURIAM (LOURIE, CUNNINGHAM, and STARK, Cir- cuit Judges).

AFFIRMED. See Fed. Cir. R. 36.

ENTERED BY ORDER OF THE COURT

February 10, 2023 /s/ Peter R. Marksteiner Date Peter R. Marksteiner Clerk of Court