LAYTON, District Judge.
These are consolidated actions arising out of two claims by David Levin, Lewis S. Weiss and Harry W. Epstein, trading as David Levin Company, a firm of certified public accountants, against David M. Polin and Howard M. Polin individually, and as partners, trading as Polin Poultry Co., together with six corporations owned and controlled by the named individual defendants. Generally, hereafter, the plaintiffs will be called Levin and the defendants...
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