§3730

DIST. Whistleblower 14106-10W, Petitioner 137 T.C. No. 15 · 2011

Unlike th alse Claims Act, sectii'ön 7 23 Únålüdes no pro ision f t mpora ily searlingithe rècbrd Bub e . 6 ( (1) (a thc(cid:16)041rizgìrthe Tax Court to maké an( p o(cid:0)570isionnécessary to prevent the disclosure of "confidential ilïfo(cid:0)570matiön". 1d ür li the a se È1aim t, see 31 U. S i C. seö.'3730 (h (2 0 ) seÊti 15 623 conta n antiretaliatòry*proÿisio21 s infr c s p t III.C.luc.«iii Whêré s the i fendÈÏit n a qui i ca e wi generally beaan ndifi'dtia 1 ngó nr nt 1 t ty, he resporrde

Estate of Joseph A. Insinga, Deceased, by Amanda Gilmore, Personal Representative, Petitioner 157 T.C. No. 8 · 2021

3730, likewise weighs in favor of discerning a remedial 9The court in NEC Corp. acknowledged that “the government’s recovery against a FCA defendant * * * [was] intended to compensate the government for damages suffered as a result of the defendant’s actions”, but held that the relator’s qui tam award was intended to redress harms suffered by

Craig Patrick & Michele Patrick, Petitioners · 2014

Ps reported the awards as capital gains. R issued a deficiencynotice that disallowed capital gains treatment and characterized the awards as other income. R contends that a qui tam award does not result from the sale or exchange ofa capital asset, citing I.R.C. sec. 1222(1), (3). Ps contend that under the FCA the relator sells inf

Albert D. Campbell, Petitioner 134 T.C. No. 3 · 2010

3730(d)(1) and (2) . The relator may also be awarded alttorney' s fees . Id . 'Petitioner does not contend that. sec . 7491(a) sh to shift the burden of proof to respondent, nor did hel establis h that it should apply to the instant case . ii - 8 - We must first decide whether the qui tam payment is includable in petitioner's gross income . .

Campbell v. Commissioner 134 T.C. 20 · 2010

The relator receives a share of the proceeds ranging from 15 to 25 percent if the Government intervenes, and 25 to 30 percent if the Government declines to intervene. 31 U.S.C. sec. 3730(d)(1) and (2). The relator may also be awarded attorney’s fees. Id. We must first decide whether the qui tarn payment is includable in petitioner’s gros

Gary Vander Boegh v. EnergySolutions, Inc. 772 F.3d 1056 · Cir.

United States of America Ex Rel. Michael Lissack v. Sakura Global Capital Markets, Inc. And Mitsui Taiyo Kobe Global Capital, Inc. 377 F.3d 145 · Cir.

Whistleblower 14106-10W v. Commissioner 137 T.C. 183 · 2011

Bailey v. Shell Western E&P, Inc. 609 F.3d 710 · Cir.

Brooks v. United States · Cir.

United States v. James Wegeler 941 F.3d 665 · Cir.

J. Hilton Brooks, Iii, M.D. v. United States 383 F.3d 521 · Cir.

Patrick v. Commissioner 142 T.C. 124 · 2014

Dean F. & Jocelyne S. Pace, Petitioner T.C. Memo. 2010-272 · 2010

Emmanuel L. Roco, Petitioner 121 T.C. No. 10 · 2003

Roco v. Commissioner 121 T.C. 160 · 2003

Island Industries, Inc. v. Sigma Corporation 142 F.4th 1153 · Cir.

Island Industries, Inc. v. Sigma Corporation · Cir.

United States v. $186,416.00 in U.S. Currency 642 F.3d 753 · Cir.

Fresenius Medical Care Holdings, Inc. v. United States 763 F.3d 64 · Cir.

Milo Shammas v. Margaret Focarino 784 F.3d 219 · Cir.

Patrick v. Commissioner 799 F.3d 885 · Cir.

Eastman v. Marine Mechanical · Cir.

Roderick Magadia v. Wal-Mart Associates · Cir.

Roderick Magadia v. Wal-Mart Associates 999 F.3d 668 · Cir.

John T. Eastman v. Marine Mechanical Corporation 438 F.3d 544 · Cir.

Jeffrey Wiest v. Thomas Lynch 710 F.3d 121 · Cir.

United States ex rel. Shannon Martin, M.D. v. Darren Hathaway 63 F.4th 1043 · Cir.

28 Citing Cases