Rp1 Fuel Cell, LLC, Uts Sj-1, LLC v. United States

N OTE: This disposition is nonprecedential.
United States Court of Appeals
for the Federal Circuit
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RP1 FUEL CELL, LLC, UTS SJ-1, LLC,
Plaintiffs-Appellees
v.
UNITED STATES,
Defendant-Appellant
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2015-5106
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Appeal from the United States Court of Federal
Claims in No. 1:13-cv-00552-MBH, Judge Marian Blank
Horn.
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JUDGMENT
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T IMOTHY L EE J ACOBS , Hunton & Williams LLP, Wash-
ington, DC, argued for plaintiffs-appellees. Also repre-
sented by HILARY L EFKO, D AVID S. L OWMAN , J R.
ANDREW M. WEINER , Tax Division, United States
Department of Justice, Washington, DC, argued for
defendant-appellant. Also represented by J ONATHAN S.
COHEN, G ILBERT STEVEN ROTHENBERG, D IANA L. ERBSEN,
CAROLINE D. CIRAOLO .
______________________

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T HIS CAUSE having been heard and considered, it is
O RDERED and A DJUDGED:
P ER CURIAM (WALLACH , MAYER , and T ARANTO, Circuit
Judges).
AFFIRMED. See Fed. Cir. R. 36.
ENTERED BY O RDER OF THE COURT
April 8, 2016 /s/ Daniel E. O’Toole
Date Daniel E. O’Toole
Clerk of Court

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