United States of America, Ex Rel., Paul E. Atkinson Eugene Schorsch v. Pa. Shipbuilding Co. First Fidelity Bank, N.A. Sun Ship, Inc., Paul E. Atkinson
Court of Appeals for the First Circuit
1Opinion of the Court
OPINION
ROTH, Circuit Judge.
Paul Atkinson claims that certain companies conspired to and did defraud the United States Navy in connection with a contract to build oil tankers. Atkinson brought a qui tam action 1 under the False Claims Act (“FCA” or “the Act”), 31 U.S.C. § § 3729-33, 2 alleging both false claims and “reverse” false claims. Following submission of the Third Amended Complaint, the District Court dismissed all of the claims, relying on both jurisdictional and substantive deficiencies. While we will affirm the District Court, we do so for different reasons.
I. Factual Background
Plain…
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