MEMORANDUM OPINION
TRACEY N. WISE, Bankruptcy Judge
This matter having come before the Court on the Plaintiff's Motion to Remand [Doc. 12] and Motion to Abstain [Doc. 13], and the Court having heard arguments of counsel, reviewed the record and being otherwise sufficiently advised, will grant Plaintiff's Motion to Remand on the grounds that an administrative proceeding may not be removed to this Court pursuant to 28 U.S.C. §&...
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