OPINION
SWEET, District Judge.
Plaintiff Value Time, Inc., d/b/a Values Plus ("Values Plus") has moved to dismiss the second counterclaim for fraud and the claim for punitive damages of defendant Windsor Toys, Inc. ("Windsor") for failure to state a cause of action upon which relief can be granted. Fed.R.Civ.P. 12(b)(6). For the reasons set forth below, the motion is granted.
The Pleadings
Values Plus has sued Windsor, inter alia...
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