Adversary Proceeding complaint dismissed for lack of subject matter jurisdiction pursuant to Bankruptcy Rule 7012(b) and Federal Rule of Civil Procedure 12(h)(3).  Federal court does not have subject matter jurisdiction over a claim "so attenuated and unsubstantial as to be absolutely devoid of merit," "wholly insubstantial, "obviously frivolous," "plainly unsubstantial," or "no longer open to discussion."