OPINION
PARELL, District Judge.
These matters are before the Court on the United States' motion for summary judgment and, alternatively, to dismiss plaintiffs' complaints for lack of subject matter jurisdiction. Also before the Court is Beacon Scrap Iron and Metal Company's ("Beacon") motion for summary judgment in case number 95-1564. The cases were ordered consolidated by Magistrate Judge Hughes only for the purpose of deciding the dispositive motions...
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