MEMORANDUM OPINION
BERNARD MARKOVITZ, Bankruptcy Judge.
Before the Court is McDowell National Bank's (hereinafter "McDowell") Motion for Abstention in this adversary proceeding. McDowell asserts that this Court is mandated to abstain from hearing this action pursuant to 28 U.S.C. § 1334(c)(2); alternatively, it claims that this Court should abstain from so proceeding on the basis of comity with state law and judicial economy, 11 U.S.C. §...
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