MEMORANDUM AND ORDER
WHITMAN KNAPP, District Judge.
The case is before us on defendant's motion to dismiss the amended complaint.
The plaintiff, Cunard Line Limited [Cunard], is a corporation incorporated in Great Britain. On July 27, 1981, invoking the Court's diversity jurisdiction, Cunard filed a complaint against Coopers & Lybrand [Coopers], one of the so-called "big eight" national partnerships of certified public accountants. The allegations...
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