OPINION
CLARKSON S. FISHER, District Judge.
This case comes before the court on the motion of plaintiffs, William F. Coyer, Sr., Daniel V. Barus and America Direct, Inc., and third-party defendant Mrs. William F. Coyer, Sr., to dismiss defendants' counterclaim and third-party complaint for failure to state a claim upon which relief can be granted. Fed.R.Civ.P. 12(b)(6). This case arises out of a series of business transactions and financial plans involving...
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