
    NORTHROP CORPORATION EMPLOYEE INSURANCE BENEFIT PLANS MASTER TRUST, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.
    No. 2011-5125.
    United States Court of Appeals, Federal Circuit.
    April 10, 2012.
    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.
    MOORE, CLEVENGER, and REYNA, Circuit Judges.
   JUDGMENT

PER CURIAM.

This Cause having been heard and considered, it is

Ordered and Adjudged:

AFFIRMED. See Fed. Cir. R. 36.  