       NOTE: This disposition is nonprecedential.


  United States Court of Appeals
      for the Federal Circuit
                ______________________

                 SCOTT R. MARTIN,
                  Plaintiff-Appellant,

                           v.

                  UNITED STATES,
                  Defendant-Appellee.
                ______________________

                      2013-5023
                ______________________

    Appeal from the United States Court of Federal
Claims in No. 11-CV-0781, Judge James F. Merow.
                 ______________________

                 Decided: July 17, 2013
                ______________________

   SCOTT R. MARTIN, of Reno, Nevada, pro se.

    CURTIS C. PETT, Attorney, Tax Division, United States
Department of Justice, of Washington, DC, for defendant-
appellee. With him on the brief were KATHRYN KENEALLY,
Assistant Attorney General, and KENNETH L. GREENE,
Attorney.
                ______________________
2                                       SCOTT MARTIN   v. US

           Before NEWMAN, REYNA, and TARANTO,
                    Circuit Judges.
PER CURIAM.
    Mr. Scott R. Martin seeks enforcement of a claim of
$4,250,000 in damages against the United States for
alleged breach of an implied contract. For reasons stated
by the Court of Federal Claims, we affirm the dismissal of
Mr. Martin’s claim for failure to state a claim pursuant to
Rule 12(b)(6) of the Court of Federal Claims.
                      AFFIRMED
