MEMORANDUM OPINION
JOSEPH C. ELLIOTT, Chief Judge.
On the 12th day of March, 1986, came on to be heard the Defendant's Motion to Dismiss for Lack of Subject Matter Jurisdiction or, in the Alternative, to Abstain under 28 U.S.C. § 1334(c), filed in the above styled and numbered Adversary Proceeding. After having heard the arguments of counsel and having reviewed the pleadings and briefs on file, as well as the...
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