ORDER REGARDING MOTIONS FOR SUMMARY JUDGMENT [Doc. Nos. 77 and 78]
CATHY ANN BENCIVENGO, District Judge.
On November 6, 2012, Plaintiff Imperial Capital Bancorp ("Imperial") filed a motion for summary judgment as to the First Claim for Relief in the Complaint seeking a declaratory judgment regarding ownership of certain tax refunds. [Doc. No. 77.]
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