MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
In this action, plaintiffs allege that they were defrauded by defendants in the purchase of limited partnership units in Visual Enterprises. Defendants Martin L. Goldstein, Martin A. Halpern, and Goldstein & Halpern ("the G & H defendants") and Allan T. Cannon and Allan T. Cannon, P.C. ("the Cannon defendants") have moved to dismiss the Second Amended Complaint ("the complaint") on several grounds...
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