MEMORANDUM OF OPINION AND ORDER
FRED M. TAYLOR, Chief Judge.
The plaintiff State of Idaho brought these actions on the relation of its Attorney General and of its Commissioner of Finance, seeking a declaratory judgment of this court that an administrative ruling by the defendant Comptroller (Comptroller's Manual for National Banks, ¶ 7310) is contrary to federal and state law, and that activities undertaken by the defendant national banks under color...
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