OPINION AND ORDER
LEISURE, District Judge.
This is a declaratory judgment action. Defendant Don L. Horwitz (the "Trustee"), trustee for the liquidation of Donald Sheldon & Co., Inc. ("DSCO" or the "Debtor"), previously commenced an adversary proceeding in bankruptcy court against Donald T. Sheldon, DSCO's former President and Chairman, and others, alleging that they were responsible for losses in excess of $14 million that ensued from the Debtor...
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