ORDER
HANSEN, District Judge.
This matter is before the court on cross motions for summary judgment. Defendants James C. Copper and Loretta J. Copper filed their motion for summary judgment on September 29, 1987. Plaintiff United States of America filed its motion for summary judgment on October 14, 1987. A hearing was held on the cross motions for summary judgment on May 23, 1988, at which time the parties appeared by counsel and argued the pending motions...
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