ORDER
MILES W. LORD, Chief Judge.
Defendant Minnesota Power and Light Company moves to dismiss this breach of contract action for, inter alia, lack of subject matter jurisdiction. A magistrate acting pursuant to the special assignment provisions of 28 U.S.C. § 636(b)(1)(B) issued a memorandum recommending the motion be granted. This court, after an independent review of the files, records and proceedings, adopts the recommendation to dismiss...
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