OPINION
SIMANDLE, District Judge.
This matter comes before the Court on the motion of Defendants — SR Utility Holding Company, the Estate of Samuel Rappaport, Wil Rappaport, Tracy Rappaport Scott, Mellon Bank, Rita Rappaport, and Carol Codek — to dismiss this action pursuant to Fed.R.Civ.P. 12(b)(1). Defendants claim that this Court lacks subject matter jurisdiction to hear this case under the probate exception to federal jurisdiction and the...
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