MEMORANDUM AND ORDER
KEVIN THOMAS DUFFY, District Judge.
Plaintiff U.S.-Namibia (South West Africa) Trade & Cultural Council, Inc. (the "Council") brought this action challenging the tax-exempt status of the defendant, The Africa Fund (the "Fund"). Plaintiff invoked the qui tam statute, 31 U.S.C. § 3730, which allows an individual in certain circumstances to sue on behalf of the government to recover damages for false claims presented to...
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