MEMORANDUM
MOORE, Chief Judge.
This matter is before the Court on various motions to remand and dismiss the above captioned cases. These cases arise out of a dispute over the amount of stamp taxes to be paid upon the transfer of two properties on the island of St. John to 35 Acres Associates ["35 Acres"] and 12 Acres Associates ["12 Acres"] at a judicial sale held pursuant to a Consent Judgment in Foreclosure entered in Government Guarantee Fund of the...
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