MEMORANDUM OF OPINION
Allan L. GROPPER, Bankruptcy Judge.
Before the Court is a motion by Plaintiff IIG Capital LLC ("IIG") for an order requiring the Court to abstain from hearing and remanding to the New York State Supreme Court, `New York County (the "State Court") the above-captioned adversary proceeding, removed to this Court by Defendant, Wollmuth Maher & Deutsch, LLP ("WMD"). WMD asserts that this Court has jurisdiction to hear the IIG action...
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