MEMORANDUM AND ORDER
CROW, District Judge.
The case is before the court on defendant's motion to dismiss for lack of subject matter jurisdiction and for failure to state a claim for which relief can be granted. The cause of action arises from a grain sale in which plaintiff transferred milo to defendant in exchange for the discharge of a farm loan held by defendant.
Plaintiff alleges that defendant offered a Payment-in-Kind (PIK) program "to encourage...
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