OPINION and ORDER
SAND, District Judge.
On October 12, 2001, Plaintiff Gregory Rowland ("Rowland") brought suit in New York State Supreme Court, Bronx County, against Defendant Giftcerticates.com ("Giftcertificates"), a Delaware corporation. On January 29, 2002, Defendant filed a notice of removal seeking to bring this action to federal district court. In this motion to remand, Plaintiff claims that the notice of removal was filed more than thirty...
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