MEMORANDUM AND ORDER
SHUBB, District Judge.
This matter is before the court on defendants' motion to dismiss for lack of subject matter jurisdiction, pursuant to Fed.R. Civ.P. 12(b)(1), based on plaintiff's failure to exhaust its administrative remedies. The matter was heard and submitted on January 28, 1991.
I
PROCEDURAL AND FACTUAL BACKGROUND
Plaintiff ("Cal-Almond") is an almond "handler" as defined in the Almond Marketing...
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