MEMORANDUM AND ORDER
BREYER, District Judge.
On July 10, 2000, this Court issued an Order to Show Cause why this matter should not be remanded for lack of subject matter jurisdiction. Both plaintiff and defendant responded to the Court's order, and the Court heard oral argument on the matter on January 28, 2000. For the reasons set forth below, the Court concludes that it lacks subject matter jurisdiction over this matter, and that it must therefore remand...
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