MEMORANDUM
BONSAL, District Judge.
Plaintiff, Mill Factors Corporation ("Mill Factors"), a Delaware corporation which was dissolved on or about October 11, 1971, commenced this action on July 30, 1974 against the United States of America. Jurisdiction is asserted under 28 U.S.C. §§ 1340 and 1346 (a)(1). The government now moves pursuant to F.R.Civ.P. 12(b)(1) to dismiss the complaint for lack of jurisdiction over the subject matter.
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