MEMORANDUM AND ORDER REGARDING MOTION TO DISMISS
PAUL W. GLENNON, Bankruptcy Judge.
This matter is before me upon the motion of defendant Community Savings Bank ("Bank") to dismiss the Trustee's complaint due to lack of subject-matter jurisdiction pursuant to Title 28, U.S.C. § 1471, or in the alternative, defendant Bank asks the court to abstain from jurisdiction pursuant to § 1471(d) of the same Title. Defendants
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