MEMORANDUM OPINION AND ORDER
SANDERS, Senior District Judge.
Before the Court is Plaintiffs' Motion for Remand, filed April 26, 2002; Defendant's Response thereto, filed May 16, 2002; and Plaintiffs' Reply, filed May 16, 2002. Upon review of the pleadings, briefs, and relevant authorities, the Court is of the opinion for the reasons stated below that Plaintiffs' Motion for Remand should be GRANTED.
I. BACKGROUND
Plaintiffs, sales...
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