gs Bank, 111 F.3d 251, 259 @d Cir. 1997). The most basic element of a negli- gence claim is the existence of a duty owed to plaintiffs by defendants. Palsgraf v. Long Island R.R. Co., 248 N.Y. 339, 342, 162 N.E. 99 (1928); see also Burnett I, 274 F.Supp.2d at 108 (dismissing negligence claims against Defend