166 F.3d 1206

Ahik M. Simchoni, Sara Simchoni, Astell International Management, B.V.
v.
John Guest (U.S.A.), Inc., John Guest, Ltd., John D. Guest,
Robert T. Guest; John Guest (U.S.A.), Inc., as Successor to
John Guest U.S.A., Inc., John Guest Limited v. Cohen, Engel
& Albert, P.C., Gerald L. Albert, as C.P.A., as Partner of
Cohen, Engel & Albert, P.C.

NOS. 98-6048, 98-6062

United States Court of Appeals,
Third Circuit.

August 24, 1998