ORDER
JOHN P. MOORE, District Judge.
This matter is before me on defendant United States of America's motion to dismiss plaintiffs' second amended complaint under Rules 12(b)(1) and 12(b)(6) of the Federal Rules of Civil Procedure. The issues presented have been fully briefed by the parties and oral argument would not serve to aid the court in resolving the questions presented. Jurisdiction is based both on 28 U.S.C. §§ 1331 and 1332.
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