United States of America, Cross-Appellee v. Cooperative Grain and Supply Co., Cross-Appellants

GIBSON, Circuit Judge.

This consolidated appeal is from a series of civil actions for damages and statutory penalties under the first and second grounds of the False Claims Act, 31 U.S.C. § 231, 1 and the Agricultural Act of 1949, 7 U.S.C. § 1425. The gravamen of the Government’s complaint is that the defendants submitted false claims to the Government and obtained price support payments and other public funds that they should not have received.

The defendants are Cooperative Grain and Supply Company, a grain elevator located in Roseland, Nebraska; John Klein, Cooperative’s manager, who was…