HANSON, District Judge.
This submission is on a motion by the four defendants to dismiss the action brought against them by the Government under the false claims statute (31 U.S. C.A. §§ 231 & 232) to collect civil penalties. One of the defendants is the Cherokee Implement Company, a corporation, and the other three defendants operate or work for this corporation. It is alleged that M. Ben Brosser, President
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