MEMORANDUM OPINION GRANTING, IN PART, AND DENYING, IN PART, THE UNITED STATES' MOTION FOR SUMMARY JUDGMENT BASED ON JUDICIAL ESTOPPEL
KAY WOODS, Bankruptcy Judge.
Before the Court is United States' Motion for Summary Judgment Based on Judicial Estoppel (Doc. # 149) ("Motion for Summary Judgment") filed by Defendant United States ("Government") on January 13, 2009. Camp Coast to Coast, Inc. and Affinity Group, Inc. (collectively, "Coast"), also a defendant...
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