MEMORANDUM OPINION
H. FRANKLIN WATERS, Chief Judge.
This is a declaratory judgment action filed by Allstate Insurance Company against the estate of Ralph G. Johnson seeking, among other things, a declaration by this Court that it did not, by reason of an insurance policy which it issued to Mr. Johnson, have coverage of an accident described in the complaint and declaring that it had no duty to defend the estate in a lawsuit filed in relation to such accident...
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