CURTIN, District Judge.
INTRODUCTION
This matter is before the court on defendants' motion to dismiss the complaint for lack of subject matter jurisdiction (Item 6). Plaintiff commenced this action on October 10, 2003, alleging violations of the Fair Labor Standards Act of 1938 ("FLSA"), 29 U.S.C. § 201, et seq. (Item 1). Specifically, plaintiff contends that his employer, the City of Dunkirk, allowed him to accrue paid holidays and vacation...
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