American Greetings was a purchaser in the early 1990's of corporate owned life insurance policies on behalf of many of its employees. When the anticipated tax benefits did not result, American Greetings filed suit against Hartford Life and CIGNA, along with related marketing agencies and brokers, in state court . The suit charged that , since the COLI policies didn't perform as expected , American Greetings had been injured and should be awarded damages. Plaintiff alleged, among other things, frustration of purpose, mutual mistake, unjust enrichment, breach of contract, and negligent misrepresentation. JORDEN BURT successful ly move d to remove the case to federal court, then filed a motion to dismiss based upon statute of limitations grounds and failure to state a claim. On October 14, 2005 , Judge John M. Manos , U. S. District Judge for the Northern District of Ohio, Eastern Division, issued a opinion dismissing the case in its entirety as to Cigna, ruling that all the claims were time barred.