OPINION AND ORDER
SEYBERT, District Judge:
This is an appeal of a final order of the United States Bankruptcy Court for the Eastern District of New York (Holland, B.J.) which dismissed plaintiff/appellant Citibank N.A.'s ["Citibank's"] second amended complaint for failure to state a claim pursuant to Fed.R.Civ.P. 12(b)(6). In its second amended complaint, Citibank alleged that defendant/appellee Claude Emery ["Emery"] committed fraud in procuring...
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