MEMORANDUM AND ORDER
SAFFELS, District Judge.
This matter is before the court on defendant Manhattan Production Credit Association's [MPCA] Motion to Dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) and for a failure to state a claim upon which relief may be granted, pursuant to Rules 12(b)(6), Federal Rules of Civil Procedure. Defendant Stephan has also filed a Motion to Dismiss on the basis of the grant of Eleventh Amendment immunity...
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