OPINION
SWEET, District Judge.
Defendant, pro se, Joseph M. Heppt ("Heppt" or the "Defendant") has moved, presumably under Rule 12(b)(6), Fed. R.Civ.P., to dismiss the four causes of action set forth in the complaint of plaintiffs, pro se, Daniel Kirk ("Daniel") and Linda Kirk (collectively, the "Kirks" or the "Plaintiffs"). The Kirks have cross-moved to dismiss the counterclaim of Heppt alleging breach of contract, account stated, and defamation...
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