MEMORANDUM OPINION AND ORDER
TOM S. LEE, District Judge.
This cause is before the court on the motion of defendant Frankie D. Coleman to dismiss for lack of subject matter jurisdiction pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure. Plaintiff Blue Cross & Blue Shield of Mississippi, Inc. (Blue Cross) has responded to the motion. The court has considered the memoranda of authorities submitted by the parties and concludes that defendant...
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