MEMORANDUM AND ORDER
HANNUM, District Judge.
This is an action by Transamerica Insurance Company seeking declaratory relief pursuant to 28 U.S.C. § 2201. As related in this Court's Memorandum and Order of May 21, 1980, "The essence of the action requires a determination concerning which of two insurance companies, Transamerica and/or the defendant Bellefonte Insurance Company ... provided insurance coverage to the defendant Roussel Corporation with...
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