OPINION
SWEET, District Judge.
Defendants Malcolm Cohen ("Cohen"), Miller Druck Company, Inc. ("Miller Druck") and the Miller Druck Company, Inc. Employee Stock Ownership Plan (the "Plan") have moved under Rule 3(j) of the Civil Rules for the United States District Courts for the Southern and Eastern Districts of New York for reargument and reconsideration of the motion for summary judgment filed by plaintiff Secretary of the United States Department of...
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