MEMORANDUM & ORDER
KEVIN THOMAS DUFFY, District Judge.
Defendants Arthur Young & Co. and Arthur Young United States (collectively "Arthur Young") move pursuant to Fed.R.Civ. P. 56(c) for summary judgment dismissing the complaint. They also move pursuant to Fed.R.Civ.P. 11 for the imposition of sanctions. For the reasons that follow, the motion for summary judgment is granted and the motion for sanctions is denied.
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