MEMORANDUM AND ORDER
TOWNES, District Judge.
Defendant United States moves for summary judgment on the issue of the parties' entitlement to the escrow funds currently held in the court registry and requests an order directing that the funds be turned over to the Government. Upon consideration of the written submissions of each party and oral argument on January 28, 2005, and for the reasons set forth below, the United States' motion is GRANTED.
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