CAMPBELL v. C.I.R.

No. 10-13677.

658 F.3d 1255 (2011)

Albert D. CAMPBELL, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Eleventh Circuit.

September 28, 2011.


Attorney(s) appearing for the Case

Bradley J. Davis , Lan B. Kennedy-Davis , Davis & Kennedy, PA, Lake Mary, FL, for Petitioner-Appellant.

Andrew Weiner , Jonathan S. Cohen , John Dicicco, App. Section, Tax Div., U.S. Dept. of Justice, Washington, DC, Robert E. O'Neill , David Paul Rhodes , U.S. Attys., Tampa, FL, William J. Wilkins , Chief Counsel-IRS, Washington, DC, Respondent-Appellee.

Before DUBINA, Chief Judge, HILL, Circuit Judge, and GOLDBERG, Judge.


PER CURIAM:

Taxpayer Albert D. Campbell was awarded and received a net $5.25 million qui tam payment from the government as a "relator" in two lawsuits settled against government contractor Lockheed Martin (Lockheed) under the False Claims Act (FCA), 31 U.S.C. §§ 3729-3733 (2006). Campbell asserted that the award was not taxable.1

The Tax Court disagreed. It held that the entire amount was includable in Campbell...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases