OPINION
LEVET, District Judge.
The United States of America, plaintiff in the above-entitled action, moves under Rule 12, Fed.R.Civ.P., to dismiss the respective counterclaims of defendants Championship Sports, Inc., a New York corporation ("CSI NY"), Championship Sports, Inc., an Illinois corporation ("CSI Ill") and Championship Sports, Inc., a Massachusetts corporation ("CSI Mass") upon the ground of lack of jurisdiction. The United States also moves under...
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