District Court, E.D. Pennsylvania April 22, 2014, Civil Action No. 12-2208 (McAllister Towing & Transportation Co. v. United States)

MEMORANDUM

BUCKWALTER, Senior District Judge.

Pending before the Court are Defendant United States of America (“the Government” or “U.S.”)’s Second Motion to Dismiss, Plaintiffs McAllister Towing and Transportation Company, Inc. and McAl-lister Towing of Philadelphia, Inc. (collectively “McAlhster”)’s Motion for Summary *445Judgment, and the Government’s Motion for Summary Judgment.