OPINION AND ORDER
SPRIZZO, District Judge.
Plaintiffs Rafaella Gallery, Inc. ("Rafaella") and Tajzoy Oriental Rugs ("Tajzoy") bring this action for money damages to recover the $52,000 alleged value of two antique tapestries from defendant United Parcel Service, Inc. ("UPS"). The matter was submitted to the Court upon stipulated facts for judgment pursuant to Rule 52 of the Federal Rules of Civil Procedure.
BACKGROUND
Plaintiff Rafaella...
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