MEMORANDUM OPINION
FARNAN, Chief Judge.
On March 29, 1996, Plaintiffs, Robert and Regina Walton, filed a Complaint against Defendants, the Division of Revenue for the State of Delaware (the "Division") and William Remington, the Division's Director of Revenue. (D.I.1). Plaintiffs seek relief under 42 U.S.C. § 1983 alleging that Defendants deprived Plaintiffs of their right to property and their right to due process under the Fourteenth Amendment...
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