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BROOKS v. U.S.

No. 03-5610.

383 F.3d 521 (2004)

J. Hilton BROOKS, III, M.D., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided and Filed September 10, 2004.

Attorney(s) appearing for the Case

Philip E. Wilson (argued and briefed), Wilson Law Office, Lexington, KY, for Plaintiff-Appellant. David E. Middleton, Asst. U.S. Attorney, Lexington, KY, Michael J. Salem, Trial Attorney, U.S. Department of Justice Tax Division, Kenneth W. Rosenberg (argued and briefed), U.S. Department of Justice Appellate Section Tax Division, Kenneth L. Greene (briefed), Department of Justice, Washington, DC, for Defendants-Appellees.

Before: KENNEDY, SUTTON, and COOK, Circuit Judges.

OPINION

KENNEDY, Circuit Judge.

The taxpayer, Dr. Hilton Brooks, appeals the district court's order granting summary judgment to the United States, holding that no part of a qui tam relator's award granted under Section 3730(d) of the False Claims Act is excludable from gross income under Internal Revenue Code § 104(a)(2) because the award does not constitute "damages received ... on account of personal...

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