MEMORANDUM OF OPINION AND ORDER OF THE COURT
GIGNOUX, District Judge.
This is an action brought by the Tax Collector of the City of Auburn, Maine, under the Federal Declaratory Judgments Act, 28 U.S.C. §§ 2201-02. Plaintiff seeks a declaration that the interest of the City of Auburn in certain vending machines is superior to that of the Small Business Administration, an agency of the United States government.
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