United States First Circuit
Fresenius Medical Care Holding v. US, 13-2144
In this tax-refund litigation, court ordered tax refunds totaling more than $50 million are affirmed, where: 1) the parties to the litigation had eschewed any tax characterization; and 2) in determining the tax treatment of a False Claims Act civil settlement under 31 U.S.C. section 3729-3733, a court may consider factors beyond mere presence or absence of a tax characterization agreement between the government and the settling party.
Appellate Information
- Decided 08/13/2014
- Published 08/13/2014
Judges
- SELYA
Court
- United States First Circuit