HAYNSWORTH, Chief Judge:
Rhode Island Hospital National Bank sued Swartz, Bresenoff, Yavner & Jacobs, a firm of certified public accountants, each of the partners of the firm and the estate of a deceased partner, alleging, inter alia, that the accountants had negligently audited the financial statements of International Trading Corp. and related companies in consequence of which the bank had made loans to International which was unable to repay them, and...
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