ORDER
RODRIGUEZ, District Judge.
This matter comes before the court on defendants' motion to dismiss pursuant to Fed.R.Civ.P. 12(b)(6), and on plaintiffs' motion for partial summary judgment and appeal of the magistrate's order. For the following reasons, defendants' motion to dismiss will be granted, and the defendants' motion and appeal will be dismissed as moot.
I. INTRODUCTION
Plaintiffs, Fred and Bruce Bryen, are certified public accountants...
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