MEMORANDUM OPINION AND ORDER
JENKINS, Chief Judge.
On April 10, 1987, the court heard arguments on defendant UV Industries, Inc. Liquidating Trust's motion to dismiss as to UV Industries, Inc. David P. Hackett and C. William Ryan represented the plaintiff, the United States; Norton F. Tennille, M. Howard Morse and Brent V. Manning represented UV Industries, Inc. Liquidating Trust; F. Alan Fletcher and Steven M. Pesner represented defendant Sharon Steel Corporation...
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