OPINION
THOMAS M. TWARDOWSKI, Bankruptcy Judge:
The first issue before us is whether the instant complaint should be dismissed for failing to allege proper subject matter jurisdiction because said complaint asserts jurisdiction solely on the basis of 28 U.S.C. § 1471. In view of our determination that the Emergency Interim Rule ("the Emergency Rule"), which was promulgated by the United States District Court for the Eastern District of Pennsylvania...
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