ON DEFENDANT'S AND PLAINTIFFS' MOTIONS FOR PARTIAL SUMMARY JUDGMENT
LARAMORE, Senior Judge.
Plaintiffs in this case are, as the title indicates, transferees of the assets of the Mesabi Iron Company. The Mesabi Iron Company, hereinafter referred to simply as "Mesabi", was organized and incorporated under the laws of the state of Delaware on December 12, 1919. In 1961, Mesabi was dissolved and its assets were transferred to the Mesabi Trust pursuant to the...
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