MEMORANDUM
SILER, Chief Judge.
This action is before the Court on the defendants' motion to dismiss, and on Roger Richardson's motion to consolidate this action with In re Roger Dale Richardson v. United States of America, Bankruptcy Court Number 388-038114, Adversary Proceeding Number 389-0117 filed in the Bankruptcy Court of the Middle District of Tennessee.
In 1985, civil penalties totaling $90,350.00 were assessed against WRW Corporation...
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