MEMORANDUM OPINION
MYRON H. THOMPSON, District Judge.
The court has before it cross-motions for summary judgment filed by plaintiff United States of America and defendants Harwell Marion Baker and Anne Evelyn Morgan Baker. The court concludes, for the following reasons, that it must grant the government's motion and deny the Bakers'.
I.
In evaluating summary judgment motions, this court must view the evidence in the light most favorable...
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