MEMORANDUM AND ORDER
BRIEANT, District Judge.
Defendants David Rothkopf and Phillip S. Wess, here sued both individually and as partners formerly doing business as the accounting firm of Rothkopf & Wess, have brought these motions pursuant to Rule 12(b)(1), F.R.Civ.P., to dismiss this action for want of federal jurisdiction over the subject matter. Though so denominated, the motion is actuality is a motion pursuant to Rule 12(b)(6), F.R.Civ.P. to dismiss...
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