MEMORANDUM AND ORDER
RICHARD G. KOPF, District Judge.
The plaintiff, City of Lincoln, Nebraska ("City"), commenced this action on January 13, 2010, in the District Court of Lancaster County, Nebraska, to collect occupation taxes from the defendant, Windstream Nebraska, Inc. ("Windstream"). The action was removed to this court on February 12, 2010, based on diversity jurisdiction. See 28 U.S.C. §§ 1332 and 1446(a). The City claims that Windstream...
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