
    RP1 FUEL CELL, LLC, UTS SJ-1, LLC, Plaintiffs-Appellees. v. UNITED STATES, Defendant-Appellant.
    No. 2015-5106.
    United States Court of Appeals, Federal Circuit.
    April 8, 2016.
    Timothy Lee Jacobs, Hunton & Williams LLP, Washington, DC, argued for plaintiffs-appellees. Also represented by Hilary Lefko, David S. Lowman, Jr.
    Andrew M. Weiner, Tax Division, United States Department of Justice, Washington, DC, argued for defendant-appellant. Also represented by Jonathan S. Cohen, Gilbert Steven Rothenberg, Diana L. Erb-sen, Caroline D. Ciraolo.
    WALLACH, MAYER, 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.  