MEMORANDUM OPINION AND ORDER
ZAGEL, District Judge.
First National Bank of Chicago ("Bank"), as Trustee of the Institutional Real Estate Investment Fund F ("Fund F"), has petitioned this court to review a "letter ruling" issued on May 7, 1992, by Jimmy F. Barton, Deputy Comptroller, Multinational Banking. Specifically, the Bank seeks a declaratory judgment as to the propriety of the May 7 letter and the proper calculation of Fund F participants' matured...
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