McLAUGHLIN, District Judge.
Defendants move pursuant to Fed.R.Civ. P. 12(b)(1) for an order dismissing the Complaint on the grounds that the Court lacks subject matter jurisdiction or that the Court should abstain from exercising jurisdiction. In the alternative, defendants seek an order staying all proceedings in this action pending the completion of a related state court action. For the reasons discussed below, the motion is granted.
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