District Court, S.D. New York March 11, 2002, 01 CIV. 2491(GEL) (United Feature Syndicate, Inc. v. Miller Features Syndicate, Inc.)

OPINION AND ORDER

LYNCH, District Judge.

Plaintiffs United Feature Syndicate, Inc. (“UFS”) and Newspaper Enterprise Asso

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ciation, Inc. (“NEA”) — together doing business as “United Media” — bring this diversity action alleging conversion of funds they claim to have been held in trust by defendant Miller Features, Inc.