MEMORANDUM OPINION
BRATTON, District Judge.
This action is for a declaratory judgment that neither plaintiff is liable to the defendants for an amount equal to the full face value of unrecovered food stamps stolen from a Food Stamp Sales Unit in Albuquerque, New Mexico. Plaintiffs also ask that a determination made by defendants which charges the plaintiff state agency for the full face value of the stolen and unrecovered stamps be set aside.
Jurisdiction...
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