MUKASEY, District Judge:
Defendants appeal and plaintiff cross-appeals from a judgment of the United States District Court for the Southern District of New York (Sweet, J.) that awarded $313,807 to defendants on their counterclaims arising from misrepresentations by plaintiff during negotiation of a merger of two insurance companies — Richard A. McGuire Associates, Inc. ("McGuire"), owned by plaintiff Richard A. McGuire, and John P. Tilden, Ltd. ("Tilden")...
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