OPINION AND ORDER
WILLIAM C. CONNER, District Judge:
United Artist Records, Inc. ("UAR") moves for taxation of the cost of a letter of credit obtained to secure a supersedeas bond. The district court judgment clerk denied such taxation on January 26, 1990 after the Second Circuit Court vacated this Court's previous judgment and remanded for proceedings not inconsistent with its opinion. See Record Club of America, Inc. v. United Artists Records, Inc....
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