United States Tax Court January 21, 2010, Docket 21209-07 (Campbell v. Commissioner)

ALBERT D. CAMPBELL, PETITIONER v. COMMISSIONER OF

INTERNAL REVENUE, RESPONDENT

Docket No. 21209–07. Filed January 21, 2010.

P included on his return as ‘‘Other income’’ $5.25 million of

an $8.75 million ‘‘qui tam’’ payment P was awarded pursuant

to a Federal False Claims Act action. He did not report the

remaining $3.