United States v. Baker

MEMORANDUM OPINION

MYRON H. THOMPSON, District Judge.

The court has before it cross-motions for summary judgment filed by plaintiff United States of America and defendants Har-well Marion Baker and Anne Evelyn Morgan Baker. The court concludes, for the following reasons, that it must grant the government’s motion and deny the Bakers’.

I

In evaluating summary judgment motions, this court must view the evidence in the light most favorable to the non-moving parties. Adickes v. S.H. Kress & Co., 398 U.S. 144, 90 S.Ct. 1598, 26 L.Ed.2d 142 (1970); Carlin Communication, Inc., v. Southern Bell Tel. &…