MEMORANDUM OPINION AND ORDER
NEWBLATT, District Judge.
I FACTS
Before the Court are motions to dismiss in the following cases: Heritage Hills Fellowship and Mark and Doris Culbertson v. United States of America, # 82-40382; Mark and Doris Culbertson v. Internal Revenue Service and Charles Parks, # 82-40398; Heritage Hills v. Eight Unknown Agents, # 82-40537; Heritage Hills Fellowship...
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