OPINION
MacMAHON, District Judge.
This is a motion, pursuant to Rule 12(b)(1), Fed.R.Civ.P., for an order dismissing the complaint for lack of subject matter jurisdiction.
American Honda Motor Co., Inc. ("creditor") is the authorized wholesale distributor of Honda motorcycles in the United States. It agreed, pursuant to a purchase money security agreement, to sell new Honda motorcycles to Better Ideas in Motion, Inc. ("taxpayer"). The agreement granted...
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