MEMORANDUM OPINION AND ORDER
ASPEN, District Judge:
Plaintiffs Dr. Edmund J. Lewis, individually and as Trustee for Edmund J. Lewis, M.D. & Associates, S.C. defined Benefit Pension Trust, Edmund J. Lewis, M.D. & Associates, S.C., and the American Medical Supply Corporation (hereinafter collectively referred to as "Lewis") have filed a motion for reconsideration of our ruling of September 13, 1991. See Lewis v. Hermann,
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