MEMORANDUM OPINION AND ORDER
ASPEN, District Judge:
In 1984 Sheldon Friedman ("Friedman") was looking for a tax shelter and found one orchestrated by defendant World Transportation, Inc. ("World"). He borrowed $450,000 to invest in six trucks. This tax scheme turned out to be scam, however. He alleges in his eight-count amended complaint that World and the other defendants defrauded him, and he seeks recovery under a potpourri of federal and state causes...
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