OPINION AND ORDER
MUKASEY, District Judge.
Defendants Reader's Digest Association, Inc. and Dial Adjustment Bureau, Inc. have moved pursuant to Rules 9(b) and 12(b), Fed.R.Civ.P., to dismiss plaintiff A.W. Howe's complaint for failure to plead fraud with particularity and for failure to state a claim on which relief can be granted. By order dated November 19, 1987, pursuant to Rule 12(b), Fed.R.Civ.P., Judge John M. Walker, Jr. converted defendants' motion...
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