OPINION
SWEET, District Judge.
American National Fire Insurance Co. and Great American Insurance Co. (the "Insurers"), plaintiffs in 99 Civ. 12405 (the "New York Action") and defendants in 00 Civ. 5098 (the "Georgia Action"), have moved for summary judgment to dismiss the punitive damage counterclaim of defendant Mirasco, Inc. ("Mirasco") in the New York Action as well as a similar claim in the Georgia Action. Both the counterclaim and claim are based...
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