MEMORANDUM AND ORDER
ALLEN SHARP, Chief Judge.
On October 24, 1996, the plaintiff, Guardian National Acceptance Corporation, also know as General Acceptance Corporation ("Guardian"), filed the present cause, alleging two separate breach of contract claims against the defendant, Swartzlander Motors, Inc. ("Swartzlander"). This cause is now before the court pursuant to Swartzlander's motion to dismiss the complaint because of a lack of subject matter...
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