
    W.E. PARTNERS II, LLC, Plaintiff-Appellant v. UNITED STATES, Defendant-Appellee.
    No. 2015-5054.
    United States Court of Appeals, Federal Circuit.
    Feb. 5, 2016.
    Stephen G. Leatham, Heurlin, Potter, Jahn, Leatham, Holtmann & Stoker, P.S., Vancouver, WA, argued for plaintiff-appellant.
    Kathleen E. Lyon, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellee. Also represented by Caroline D. Ciraolo, Diana L. Erbsen, Gilbert Steven Rothenberg, Teresa E. McLaughlin, Andrew M. Weiner.
    Jerry Stouck, Greenberg Traurig LLP, Washington, DC, for amicus curiae Mead-Westvaco Virginia Corporation. Also represented by Michael J. Schaengold, Pamela J. Marple.
    Timothy Lee Jacobs, Hunton & Williams LLP, Washington, DC, for amicus curiae American Forest & Paper Association.
    WALLACH, CLEVENGER, and TARANTO, Circuit Judges.
   JUDGMENT

PER CURIAM.

This Cause having been heard and considered, it is

ORDERED and ADJUDGED:

AFFIRMED. See Fed. Cir. R. 36.  