ORDER
BUA, District Judge.
The plaintiff, David Colan, a security holder of Eaton Corporation (Eaton), brings this claim on behalf of Eaton and Cutler-Hammer, Inc. (Cutler-Hammer) for recovery of short swing profits realized by defendant Koppers Company, Inc. (Koppers) allegedly in violation of section 16(b) of the Securities Exchange Act of 1934, 15 U.S.C. § 78p(b). Before the court is the defendant Koppers' motion to dismiss for failure to state a...
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