OPINION
LIFLAND, District Judge.
Presently before the Court are two motions bearing on the propriety of the Court's consideration of the merits of this case. The first is plaintiffs' motion to remand the action to state court for lack of diversity jurisdiction. The other is defendant's motion to dismiss, arguing that the action is barred by the doctrines of comity and judicial estoppel.
Plaintiffs are Lennox Lewis, a citizen of England and a professional...
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