OPINION
BROTMAN, District Judge.
This is an action seeking judicial review of the Secretary's denial of plaintiff's application for child's insurance benefits under Title II of the Social Security Act [hereinafter, the "Act"], 42 U.S.C. § 401, et seq. The case is now before this court on the Secretary's motion to dismiss the complaint for lack of subject matter jurisdiction, Fed. R.Civ.P. 12(b)(1), and for failure to state a
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