MEMORANDUM OPINION
JOHN M. FACCIOLA, United States Magistrate Judge.
Plaintiff C & E Services, Inc. ("C & E") brought suit against defendant Ashland Inc. alleging that Ashland committed fraud, breach of fiduciary duty and breach of the duty of good faith and fair dealing when it failed to disclose information about a government audit. Ashland counterclaimed against C & E claiming that C &
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