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AXEL JOHNSON INC. v. ARTHUR ANDERSEN & CO.

No. 346, Docket 92-7624.

6 F.3d 78 (1993)

AXEL JOHNSON INC., Plaintiff-Appellee, v. ARTHUR ANDERSEN & CO., Defendant-Appellant. United States of America, Intervenor.

United States Court of Appeals, Second Circuit.

Decided September 27, 1993.

Attorney(s) appearing for the Case

Sanford P. Dumain, New York City (Melvyn I. Weiss, Deborah Clark-Weintraub, Milberg Weiss Bershad Specthrie & Lerach, of counsel), for plaintiff-appellee.

Eliot Lauer, New York City (Bernard V. Preziosi, Jr., Peter Sullivan, Curtis, Mallet-Prevost, Colt & Mosle, of counsel), for defendant-appellant.

Kay K. Gardiner, Asst. U.S. Atty., New York City (Mary Jo White, U.S. Atty., S.D.N.Y., Gabriel W. Gorenstein, Asst. U.S. Atty., Barbara Biddle, Scott R. McIntosh, Appellate Staff, Civ. Div., U.S. Dept. of Justice, Washington, D.C., of counsel), filed brief for the U.S. as intervenor and the S.E.C. as amicus curiae in support of appellee.

Theodore B. Olson, Washington, DC (Theodore J. Boutros, Jr., John K. Bush, Gibson, Dunn & Crutcher, of counsel), filed a brief amicus curiae on behalf of Deloitte & Touche, Ernst & Young, and KPMG Peat Marwick.

Before: PIERCE, ALTIMARI, and WALKER, Circuit Judges.

WALKER, Circuit Judge:

This appeal presents a challenge to the constitutionality of Section 27A of the Securities and Exchange Act of 1934 (the "Act"), 15 U.S.C. § 78aa-1, as applied to reinstate plaintiff-appellee Axel Johnson Inc.'s ("Johnson") claims under § 10(b) of the Act, 15 U.S.C. § 78j(b) and Rule 10b-5, 17 C.F.R. § 240.10b-5 against defendant-appellant Arthur Andersen & Co. ("Andersen"), which had been dismissed as untimely under...

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