CANNELLA, District Judge.
Defendant's motion to dismiss the complaint for lack of subject matter jurisdiction is denied. Fed.R.Civ.P. 12(b)(1).
BACKGROUND
The facts as stated in the complaint are as follows. Plaintiff Iran Handicraft and Carpet Export Center ["Iran Handicraft"] is in the business of selling for export rugs and carpets from Iran. Iran Handicraft is incorporated under the laws of Teheran, Iran and has a place of business in Beverly...
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