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NOTE: This disposition is nonprecedential.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