District Court, D. New Jersey August 27, 2002, CIV.A.99-2394(JWB) (Colarusso v. Transcapital Fiscal Systems, Inc.)

OPINION

BISSELL, Chief Judge.

Following the conclusion of a bench trial in the above-captioned matter, Plaintiff William Colarusso (“Plaintiff’ or “Colarus-so”) and the one remaining Defendant in the action, Estate of Eugene T. Day, Jr. (“Day”), submitted post-trial memoranda of .law on the issue of Day’s liability.