       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

       RP1 FUEL CELL, LLC, UTS SJ-1, LLC,
               Plaintiffs-Appellees

                           v.

                  UNITED STATES,
                 Defendant-Appellant
                ______________________

                      2015-5106
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 1:13-cv-00552-MBH, Judge Marian Blank
Horn.
                ______________________

                     JUDGMENT
                ______________________

    TIMOTHY LEE JACOBS, Hunton & Williams LLP, Wash-
ington, DC, argued for plaintiffs-appellees. Also repre-
sented by HILARY LEFKO, DAVID S. LOWMAN, JR.

    ANDREW M. WEINER, Tax Division, United States
Department of Justice, Washington, DC, argued for
defendant-appellant. Also represented by JONATHAN S.
COHEN, GILBERT STEVEN ROTHENBERG, DIANA L. ERBSEN,
CAROLINE D. CIRAOLO.
                ______________________
THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:



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

                      ENTERED BY ORDER OF THE COURT


April 8, 2016                 /s/ Daniel E. O’Toole
   Date                       Daniel E. O’Toole
                              Clerk of Court
