United States Ex Rel. Long v. GSDMIdea City, L.L.C.

HAYNES, Circuit Judge:

Johnny Ray Long appeals the district court’s award of costs to GSD&M Idea City, LLC (“GSD&M”). 1 The district court dismissed Long’s underlying qui tam False Claims Act (“FCA”) case against GSD&M with prejudice based on judicial estoppel for Long’s failure to disclose his FCA claims in his bankruptcy case. For the reasons that follow, we MODIFY the award of costs by subtracting $7768.89 of the costs and AFFIRM as MODIFIED in all other respects.

I

Long sued GSD&M under the FCA, 31 U.S.C. §§ 3729-8732. When he filed these FCA claims, Long was a debtor in a Chapter 13…