MEMORANDUM OPINION AND ORDER
MATSCH, District Judge.
The factual allegations of this complaint are that the plaintiffs, both young widows, entrusted defendant Jerry L. Wallingford with knowledge of their financial affairs because of his long standing social and business acquaintance with Joanne D. Barbour. Mr. Wallingford is said to be the president, treasurer and principal stockholder of defendant Commodity Resources Incorporated (CRI) and president, director...
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