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- Search the web for: Sequa Corporation and Sequa Capital Corporation,plaintiffs-appellants-cross-appellees, v. Gbj Corporation, Jeffrey J. Gelmin, and Topaz Capitalcorporation, Defendants-appellees-cross-appellants.gbj Corporation, Jeffrey J. Gelmin, and Topaz Capitalcorporation, Defendants-appellants, v. Butler, Fitzgerald & Potter, a Professional Corporation, Appellee