MEMORANDUM OPINION
McBRYDE, District Judge.
This case is being tried, pursuant to the agreement of plaintiffs, Empire of America Federal Savings Bank and Control Management Restaurant Corporation, and defendant, United States of America, on stipulated facts set forth in the pretrial order, the supplemental stipulation of facts filed October 17, 1990, and the second supplemental stipulation of facts filed November 19, 1990. The stipulated facts are as follows...
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