Liquidating Trustee Ester Duval of KI Liquidation, Inc. v. United States

MEMORANDUM OPINION AND ORDER

MILLER, Judge.

Before the court after argument are defendant’s motion for partial summary judgment and the parties’ cross-motions and motion for summary judgment. Defendant moves to dismiss the complaint based on the affirmative defense that plaintiffs claim is bai'red by fraud for submitting false claims and statements. Defendant asserts two counterclaims for penalties and forfeiture due to the alleged fraud. Plaintiff cross-moves for judgment in its favor on the counterclaims due to the Government’s total failure of proof. As the Government’s counterclaim was the…