ORDER
CARL B. RUBIN, Chief Judge.
This matter is before the Court upon defendant's motion to dismiss for failure to state a claim upon which relief can be granted pursuant to rule 12(b)(6) of the Federal Rules of Civil Procedure. In accordance with the procedure prescribed by Rule 12(b)(6), where matters outside the pleadings are presented to and not excluded by the Court, this motion will be treated as a motion for summary judgment and disposed of as provided...
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