W.E. Partners II, LLC v. United States 636 F. App'x 796

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.