MEMORANDUM OPINION AND ORDER
DE MENT, District Judge.
Before the court, sua sponte, is the issue of subject matter jurisdiction. Based upon the relevant law and the reasons set forth below, the court finds that it lacks subject matter jurisdiction over this action and, therefore, that this case is due to be remanded.
FACTUAL BACKGROUND
On March 10, 1999, Plaintiff filed a one-count breach of contract Complaint against Defendant in...
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