PER CURIAM:
Plaintiffs-Appellants Philip W. Kirsh and Rona Kirsh (collectively, "the Kirshes") appeal from the judgment of the United States District Court for the Southern District of New York (Loretta A. Preska, Judge), entered July 11, 2000 upon a July 6, 2000 memorandum and order, dismissing the Kirshes' complaint for lack of subject matter jurisdiction. See Kirsh v. United States,
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