ORDER
STACEY W. COTTON, Bankruptcy Judge.
Presently before the court is the motion of the United States of America, on behalf of its agency the Department of Health and Human Services, ("HHS"), to dismiss the complaint in the above-styled adversary proceeding for lack of subject matter jurisdiction. In the underlying complaint the trustee of the estates of the debtors objects to the allowance of certain claims filed by HHS. These claims are based on home...
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