MEMORANDUM OPINION AND ORDER
ANNA DIGGS TAYLOR, District Judge.
This complaint and countersuit concern the amount of premium due on an automobile insurance policy sold to the Handleman Company ("Handleman") by the Travelers Insurance Company ("Travelers") on a retrospective premium basis. This Court has subject matter jurisdiction pursuant to 28 U.S.C. § 1332. The Defendant and Counter-Plaintiff, Handleman, is a music distributor with a fleet of vehicles...
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