MEMORANDUM OPINION AND ORDER
BABCOCK, District Judge.
In this legal malpractice action seeking damages caused by the alleged negligence and breach of contract by defendant, Kelly, Haglund, Garnsey & Kahn (the firm), plaintiff John Merchant claims the firm breached a national standard of care involving federal income tax law by dividing assets in a pension and profit sharing plan through a postnuptial marital agreement without the benefit of a Qualified...
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