MEMORANDUM AND ORDER
JOSEPH F. BATAILLON, Chief Judge.
This matter is before the court on motions for summary judgment filed by the United States in each of these cases. 8:06CV750, Filing No. 62; 8:08CV530, Filing No. 39. James and Gayle Oppliger have filed briefs in opposition to both motions, and both parties have filed indices in support of their respective positions. These cases are related and the motions will be decided together as they are virtually...
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