OPINION
ROSEMARY GAMBARDELLA, Bankruptcy Judge.
Before this Court is a Motion of the Federal Deposit Insurance Corporation in its capacity as Receiver for the Howard Savings Bank (the "FDIC") to Dismiss the Complaints of Wissel & Sons Construction Company, Inc. (the "Debtor") and the Debtors, Conrad Wissel, III and Beatrice Wissel (the "Wissels") for Lack of Subject Matter Jurisdiction pursuant to Federal Rule of Civil Procedure 12(b) as incorporated...
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