MEMORANDUM OPINION & ORDER
AMUL R. THAPAR, District Judge.
The declaratory judgment statute—which provides that federal courts "may" enter declaratory judgments in "case[s] of actual controversy," 28 U.S.C. § 2201(a)—"confer[s] on federal courts unique and substantial discretion in deciding whether to declare the rights of litigants." Wilton v. Seven Falls Co.,
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