MEMORANDUM OPINION OF UNITED STATES
CHARLES R. RICHEY, District Judge.
This case is before the Court on the motion of defendants Coopers & Lybrand and Peter Nunn (the "accountant defendants") to dismiss or, in the alternative, for summary judgment on all of the claims against them. The accountant defendants are the sole defendants named in Counts IV and IX of plaintiffs' Third Amended Complaint; they are also named, along with other defendants, in Counts...
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