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IN RE ANC RENTAL CORP.

No. 01-11200(MFW). No. 03-53896.

316 B.R. 146 (2004)

In re ANC RENTAL CORPORATION, et al., Debtors. ANC Rental Corporation, et al., Plaintiff, v. County of Allegheny, Township of Findlay, and West Allegheny School District, Defendants.

United States Bankruptcy Court, D. Delaware.

August 3, 2004.

Attorney(s) appearing for the Case

Don A. Beskrone, Julie L. Compton, Margaret Louise Harrison, Office of the U.S. Trustee, Wilmington, DE, U.S. Trustee.

Elio Battista, Jr., William J. Burnett, Bonnie Glantz Fatell, Jason W. Staib, Elizabeth A. Wilburn, Michael David Debaecke, Mark J. Packel, William J. Burnett, Bonnie Glantz Fatell, Blank Rome LLP, Wilmington, DE, Eric J. Bronstein, Elliot, Reihner, Siedzikowski & Egan, Blue Bell, PA, Roland Gomez, Joseph Grey, Joseph H. Huston Jr., Stevens & Lee, Wilmington, DE, James E. Huggett, Flaster Greenberg, Wilmington, DE, Frank S. Potts, Columbia, SC, Sheldon K. Rennie, Fox, Rothschild, O'Brien & Frankel LL, Wilmington, DE, Thomas G. Whalen, Jr., Stevens & Lee, P.C., Wilmington, DE, Janice M. McAvoy, Fried, Frank, Harns, Shriver & Jocobson, New York City, Kevin J. Connors, Marshall, Dennehey, Warner, Coleman & Goggin, for debtors.

MEMORANDUM OPINION1

MARY F. WALRATH, Chief Judge.

Before the Court is the Motion to dismiss the Debtors' Complaint for lack of jurisdiction and failure to state a claim filed by County of Allegheny, Township of Findlay, and West Allegheny School District (collectively "the Defendants"). For the reasons set forth below, the Motion will be granted.

I. FACTUAL BACKGROUND

On November 13, 2001, ANC...

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