OPINION
SENTER, Chief Judge.
This cause comes before the court on defendant First Equity Corporation's motion to dismiss for lack of jurisdiction under Federal Rule of Civil Procedure 12(b)(1). Both parties have submitted substantial quantities of evidentiary materials in the form of business records and affidavits taking the motion beyond the scope of the pleadings. The court will accordingly consider this motion under Rule 56. For the reasons stated below...
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