MEMORANDUM OPINION AND ORDER
GOODWIN, District Judge.
The defendant Burdette Realty Improvement, Inc. ("Burdette") has filed a motion to dismiss pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure contending that this court lacks diversity jurisdiction. Burdette contends that Columbia Gas Transmission Corporation's ("Columbia") principal place of business is in West Virginia making it a citizen of West Virginia for diversity jurisdiction purposes...
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