District Court, D. Oregon November 26, 1997, No. CIV. 95-1222-FR (D & S Family Preservation Trust v. United States)

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United States · · · 26-11-1997

OPINION

FRYE, District Judge.

The matter before the court is the renewed motion for summary judgment filed by the defendant, United States of America (#48).

*927BACKGROUND

The plaintiffs bring this action under 26 U.S.C.

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