MEMORANDUM OPINION AND ORDER
SPRIZZO, District Judge.
By Memorandum Opinion & Order, dated April 10, 2006, this Court found defendant, Francis S. Branin, Jr. ("Branin" or "defendant") liable to plaintiff, Bessemer Trust Company, N.A. ("Bessemer" or "plaintiff) for a violation of the rule of law set forth in Von Bremen v. MacMonnies, 200 N.Y. 41, 93 N.E. 186 (1910), and Mohawk Maintenance Co. v. Kessler,
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