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Pfizer Inc., Microsoft Corp. and IBM Corp. plan to form a new company to sell software and services to doctors. The move follows attempts by WebMD Corp., MedicaLogic/Medscape Inc. and others to create a market for putting medical records online, with limited success. . . . Irvine-based EMachines Inc., which sells personal computers, will cut 21 jobs, or 16% of its work force, and close offices in New York, San Francisco and Scotts Valley, Calif.