American Financial Group v. United States

OPINION & ORDER

MICHAEL R. BARRETT, District Judge.

This matter is before the Court upon the Government’s Motion for Summary Judgment (Docs. 17, 18); Plaintiffs’ Response in Opposition (Doc. 26); and the Government’s Reply (Doe. 37). Also before the Court is Plaintiffs’ Cross-Motion for Summary Judgment (Docs. 35, 36); the Government’s Response in Opposition (Doc. 40); and Plaintiffs’ Reply (Doc. 41). On June 22, 2009, the Court held oral argument on the Motions for Summary Judgment. (Doc. 46.) Following oral argument, Plaintiffs filed a Second Supplemental Declaration of Thomas E. Mischell…