MEMORANDUM OF DECISION AND ORDER
SPATT, District Judge.
In this patent infringement case the Court must determine the winner of a race to the courthouse. The defendant The Accessory Corporation ("TAC"), claims that prior to the commencement of this action by the plaintiff Spotless Enterprises Incorporated, ("Spotless Enterprises"), TAC commenced an action in the United States District Court for the Southern District of New York ("SDNY Action") against...
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