       NOTE: This disposition is nonprecedential.


United States Court of Appeals
    for the Federal Circuit
                ______________________

    NORTHROP CORPORATION EMPLOYEE
 INSURANCE BENEFIT PLANS MASTER TRUST,
            Plaintiff-Appellant,

                           v.

                  UNITED STATES,
                  Defendant-Appellee.
                 ____________________

                      2011-5125
                ______________________

    Appeal from the United States Court of Federal
Claims in case no. 08-CV-023.
                 ______________________

                     JUDGMENT
                ______________________

    ERIC R. FOX, Ivins, Phillips & Barker, Chartered, of
Washington, DC, argued for plaintiff-appellant. With him
on the brief was PATRICK J. SMITH.

    ARTHUR T. CATTERALL, Attorney, Tax Division,
Appellate Section, United States Department of Justice,
of Washington, DC, argued for defendant-appellee. With
him on the brief were TAMARA W. ASHFORD, Deputy
Assistant Attorney General, and KENNETH L. GREENE,
Attorney.
                ______________________

THIS CAUSE having been heard and considered, it is

ORDERED and ADJUDGED:

   PER CURIAM (MOORE, CLEVENGER, and REYNA, Circuit
Judges).


           AFFIRMED. See Fed. Cir. R. 36.

                      ENTERED BY ORDER OF THE COURT


April 10, 2012         /s/ Jan Horbaly
     Date                  Jan Horbaly
                                Clerk
