       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

                   GERD TOPSNIK,
                   Plaintiff-Appellant

                           v.

                  UNITED STATES,
                  Defendant-Appellee
                ______________________

                      2016-2405
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 1:14-cv-00275-EDK, Judge Elaine Kaplan.
                 ______________________

                     JUDGMENT
                ______________________

   CHARLES H. MAGNUSON, Law Offices of Charles Mag-
nuson, Los Angeles, CA, argued for plaintiff-appellant.

    ANTHONY T. SHEEHAN, Tax Division, United States
Department of Justice, Washington, DC, argued for
defendant-appellee. Also represented by RICHARD FARBER,
CAROLINE D. CIRAOLO.
                ______________________

THIS CAUSE having been heard and considered, it is
ORDERED and ADJUDGED:



       PER CURIAM (DYK, BRYSON, and CHEN, Circuit Judg-
es).
             AFFIRMED. See Fed. Cir. R. 36.

                        ENTERED BY ORDER OF THE COURT


May 5, 2017                    /s/ Peter R. Marksteiner
   Date                          Peter R. Marksteiner
                                Clerk of Court
