MEMORANDUM OPINION
SUSAN PIERSON SONDERBY, Bankruptcy Judge.
This matter comes before the Court on Rockwell International Corporation and Rockwell Graphics Systems, Inc.'s (collectively referred to as "Rockwell") motion to dismiss or, in the alternative, to abstain from hearing Zerand-Bernal Group, Inc.'s complaint to enjoin a products liability action. Essentially, Rockwell contends that this Court lacks jurisdiction to entertain the pending complaint....
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