MEMORANDUM AND ORDER
SACHS, District Judge.
This matter is before the court following trial, post-trial briefing and oral argument concerning several items left unresolved by this court's April 1998 summary judgment order (the "April Order"). Having heard the evidence, considered the parties' submissions and held oral argument the court will enter judgment in favor of the Government in both the Fine Case (Case No. 96-6131-CV-SJ-6) and the NFA Case...
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