ORDER
HALLANAN, District Judge.
This matter is before the Court on Defendant's motion to dismiss for lack of subject matter jurisdiction pursuant to Fed.R. Civ.P. 12(b)(1). Both parties have submitted memorandum in support of their respective positions and after careful consideration of all applicable pleadings, evidence and legal authority, the Court is now prepared to rule thereon.
I. Procedural Background
On May 6, 1987, this...
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