MEMORANDUM AND ORDER
SAFFELS, District Judge.
This matter is before the court on plaintiff's motion to dismiss for failure to state a claim upon which relief can be granted.
In considering a motion to dismiss under Rule 12(b)(6), Federal Rules of Civil Procedure, the factual allegations of a complaint must be taken as true and all reasonable inferences must be indulged in favor of the plaintiff. Mitchell v. King,
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