MEMORANDUM & ORDER
KEVIN THOMAS DUFFY, District Judge:
Defendant, Manufacturers Hanover Trust Company ("MHT") moves pursuant to Fed.R.Civ.P. 12(b)(6) to dismiss the amended complaint for failure to state a claim upon which relief can be granted, or alternatively, pursuant to Fed.R.Civ.P. 56, for summary judgment. Plaintiff, the United States Government, cross-moves for summary judgment.
This dispute arises from events surrounding an agreement...
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