Capital Gain for Relators Under the False Claims Act
6 Pages Posted: 27 Mar 2010
Date Written: March 22, 2010
Abstract
Federal False Claims Act cases involve relators who come forward with evidence of fraud and enter into what is usually a long-term contractual relationship with the federal government leading to a relator share. In this article, Wood asserts that the resulting relator share in those cases should be taxed as capital gain, not as ordinary income.
Suggested Citation: Suggested Citation
Wood, Robert W., Capital Gain for Relators Under the False Claims Act (March 22, 2010). Tax Notes, Vol. 126, No. 12, 2010, Available at SSRN: https://ssrn.com/abstract=1576763 or http://dx.doi.org/10.2139/ssrn.1576763
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