it. 4. A court can grant a motion to dismiss for lack of subject matter jurisdiction when the claim is legally insufficient. Kehr Packages, Inc. v. Fidelcor, Inc., 926 F.2d 1406, 1408 (3d Cir. 1991). In its Memorandum Opinion dated May 16, 2011, however, the Court stated: C. The Court Will Not Dismiss t