MEMORANDUM OPINION ON DEFENDANT'S MOTION TO DISMISS
ERWIN I. KATZ, Bankruptcy Judge.
This Adversary case relates to a bankruptcy proceeding filed by Griffin Trading Company ("Griffin") under Chapter 7 of the Bankruptcy Code, 11 U.S.C. § 101 et seq. The Chapter 7 Trustee, (the "Trustee") has filed a complaint against Checkers, Simon & Rosner, LLP, ("Checkers") seeking damages in the amount of $2,000,000 for Checkers' professional negligence...
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