HEANEY, Circuit Judge.
St. Jude Industrial Park Board (Park Board) petitions this Court to review a final decision and order of the National Labor Relations Board (NLRB), and the NLRB cross-petitions for enforcement of its decision and order. The issue on appeal is whether the Park Board is a "political subdivision" of a state under section 2(2) of the National Labor Relations Act (the Act) and thus exempt from the jurisdiction of the
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