DECISION AND ORDER
RICHARD J. ARCARA, District Judge.
I. INTRODUCTION
Pending before the Court are separate motions to dismiss by defendants Wal-Mart Stores, Inc. and Wal-Mart Real Estate Business Trust ("Wal-Mart" collectively); and by defendant the City of North Tonawanda (the "City"); pursuant to Rule 12(b)(1) of the Federal Rules of Civil Procedure ("FRCP"). Wal-Mart contends that individual plaintiffs Catherine A. Kern ("Kern") and Kathy R...
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