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  5. 874 F.Supp. 971 (1995)
 

AMERICAN NAT. INS. v. GILROY, SIMS & ASSOCIATES

Nos. 91-1012C(6), 91-2104C(6).

874 F.Supp. 971 (1995)

AMERICAN NATIONAL INSURANCE COMPANY, Plaintiff, v. GILROY, SIMS & ASSOCIATES, LTD., et al., Defendants.

United States District Court, E.D. Missouri, Eastern Division.

February 9, 1995.

Attorney(s) appearing for the Case

Byron E. Francis, Katherine D. Knocke, Associate, Petree Anne Eastman, Daniel R. Wofsey, Armstrong and Teasdale, St. Louis, MO, for American Nat. Ins. Co.

J. William Newbold, III, Coburn and Croft, St. Louis, MO, for Gilroy-Sims & Associates, Ltd.

J. William Newbold, III, Coburn and Croft, Steven M. Hamburg, Summers and Compton, St. Louis, MO, for Richard D. Gilroy.

J. William Newbold, III, Coburn and Croft, Elizabeth C. Anderson, Alan B. Hoffman, Husch and Eppenberger St. Louis, MO, for Estate of William H. Sims.

J. William Newbold, III, Dudley Von Holt, Coburn and Croft, St. Louis, MO, for Michael E. Sims.

Eric T. Tolen, Asst. U.S. Atty., St. Louis, MO, for the U.S.

J. William Newbold, III, Dudley Von Holt, Coburn and Croft, Elizabeth C. Anderson, Alan B. Hoffman, Husch and Eppenberger, St. Louis, MO, for John T. Murphy, Jr.

Elizabeth C. Anderson, Alan B. Hoffman, Husch and Eppenberger, St. Louis, MO, for Thomas R. Green.

MEMORANDUM

GUNN, District Judge.

This matter is before the Court on the motions for summary judgment. This action is a consolidation of American National Insurance Company v. Gilroy, Sims & Assoc., Ltd., No. 91-1012C(6) and United States v. American National Insurance Company, No. 91-2104C(6).

On May 14, 1991, plaintiff, American National Insurance Company (American National), filed a two count complaint against the United...

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