MEMORANDUM AND ORDER
SAFFELS, District Judge.
This matter is before the court on the motions of defendants Haith & Company, Inc. ("Haith") and St. Louis Air Cargo Services, Inc. ("St. Louis Air Cargo") to dismiss, or in the alternative, for summary judgment based on the doctrine of collateral estoppel. Because both parties have submitted matters outside of the pleadings for the court's consideration, the court will treat defendants' motion as one for...
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