MEMORANDUM OPINION AND ORDER
REBECCA BEACH SMITH, District Judge.
This case is before the court on defendant's motion to dismiss for lack of jurisdiction over the subject matter and for failure to state a claim under Rules 12(b)(1) and 12(b)(6), respectively, of the Federal Rules of Civil Procedure, and on defendant's motion for sanctions.
Plaintiff alleges in its complaint that it had contracts with defendant shipyard to install deck coverings...
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