OPINION
BERTELSMAN, District Judge.
This is a legal malpractice action in which federal jurisdiction is based on diversity. The matter is before the court on defendant's motion to dismiss, pursuant to Rule 12(b)(2) and 12(b)(6).
FACTUAL AND PROCEDURAL BACKGROUND
This case arises out of an allegedly spurious tax shelter which was entered into by plaintiffs, Corporex Companies...
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