ORDER DENYING DEFENDANTS' MOTION TO DISMISS PURSUANT TO DOUBLE JEOPARDY AND COLLATERAL ESTOPPEL
DONALD, District Judge.
Before the court is the motion of the defendants, William Dunavant Mask, III and Mask Cotton Company, Inc. (hereinafter collectively the "Masks"), to dismiss on the basis of double jeopardy and collateral estoppel. The United States opposes the motion.
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