WRK Rarities, LLC v. United States

MEMORANDUM OF OPINION AND ORDER [Resolving ECF No. 70]

Benita Y. Pearson, United States District Judge

Pending before the Court is a motion for summary judgment filed by the United States of America. ECF No. 70. The Court has been advised, having reviewed the record, including the parties’ briefs and the applicable law. For the reasons that follow, the Court grants the motion for summary judgment.

I. Factual and Procedural Background

In 1957, William R. Kimpel’s father and uncle founded Kimpel’s Jewelry and Gifts (“KJG”), a jewelry store located at 111 Columbiana Plaza, Columbiana, Ohio. ECF No.…