MEMORANDUM OPINION AND ORDER
MONTGOMERY, District Judge.
I. INTRODUCTION
The above-entitled matter is before the undersigned United States District Judge pursuant to Atlantic Mutual Insurance Company's ("Atlantic Mutual") Appeal of Magistrate Judge Arthur J. Boylan's June 10, 1999, Order to Remand to State Court. Atlantic Mutual requests that the Court reverse the portions of Judge Boylan's Order that apply 28 U.S.C. § 1332(c)(1) to a Minnesota...
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