       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

              W.E. PARTNERS II, LLC,
                 Plaintiff-Appellant

                           v.

                  UNITED STATES,
                  Defendant-Appellee
                ______________________

                      2015-5054
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 1:13-cv-00054-TCW, Judge Thomas C.
Wheeler.
               ______________________

                     JUDGMENT
                ______________________

   STEPHEN G. LEATHAM, Heurlin, Potter, Jahn,
Leatham, Holtmann & Stoker, P.S., Vancouver, WA,
argued for plaintiff-appellant.

    KATHLEEN E. LYON, Tax Division, United States De-
partment of Justice, Washington, DC, argued for defend-
ant-appellee. Also represented by CAROLINE D. CIRAOLO,
DIANA L. ERBSEN, GILBERT STEVEN ROTHENBERG, TERESA
E. MCLAUGHLIN, ANDREW M. WEINER.
    JERRY STOUCK, Greenberg Traurig LLP, Washington,
DC, for amicus curiae MeadWestvaco Virginia Corpora-
tion. Also represented by MICHAEL J. SCHAENGOLD,
PAMELA J. MARPLE.

    TIMOTHY LEE JACOBS, Hunton & Williams LLP, Wash-
ington, DC, for amicus curiae American Forest & Paper
Association.
                 ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:



    PER CURIAM (WALLACH, CLEVENGER, and TARANTO,
Circuit Judges).
           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT


February 5, 2016              /s/ Daniel E. O’Toole
   Date                       Daniel E. O’Toole
                              Clerk of Court
