MEMORANDUM OPINION
PEPPER, District Judge.
This cause is before the Court on the defendant's Motion to Dismiss pursuant to Fed.R.Civ.P. 12(b)(1) for Lack of Subject Matter Jurisdiction. The Court, having considered the motion, the briefs and authorities cited, is prepared to rule. The Court finds as follows, to-wit:
FACTUAL BACKGROUND
First Capital Home Improvements, Inc. ("First Capital"), along with two of its officers, Jarvaughan...
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