MEMORANDUM OF OPINION
MARTIN GLENN, Bankruptcy Judge.
The plaintiff Cairns & Associates, Inc. (the "Debtor") commenced this adversary proceeding against defendant Conopco, Inc. ("Unilever") to recover $1,183,613.00 for claims for breach of contract, quantum meruit and promissory estoppel stemming from non-payment for public relations services rendered for three Unilever brands — Snuggle, Pond's and Vaseline Intensive Care Lotion ("VICL"). Unilever...
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