SHAHOOD, Judge.
Empire Industries, Inc. ("Empire"), a toy distributor doing business in Palm Beach, entered into an agreement with Edwin Kaplan and Joan Kaplan ("the Kaplans"), marketers of toy concepts whose principal place of business and residence is in New Jersey. Pursuant to the agreement, Empire agreed to market "Magic Move Puppies and Kittens" and pay royalties equal to 6% of net sales to the Kaplans. Empire gave the Kaplans a $50,000 advance payment against...
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