MEMORANDUM OPINION AND ORDER
SPARR, Senior District Judge.
THIS MATTER is before the court on the United States' Motion for Summary Judgment (filed April 30, 2001) and the Co-Trustees' Motion For Partial Summary Judgment (filed May 4, 2001). The court has considered the motions, the Co-Trustees' Response (filed June 13, 2001), the United States' Response (filed June 13, 2001), the United States' Reply (filed July 10, 2001), the entire case file, and the...
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