United States Court of Federal Claims September 30, 2004, No. 95-498C (American Federal Bank, FSB v. United States)

OPINION AND ORDER

LETTOW, Judge.

This Winstar-related ease1 is before the court following a nine-day trial on issues of liability. For the reasons that follow, the court finds that contracts implied in fact concerning goodwill accounting were formed respecting each of four mergers at issue, that those contracts were subsequently modified and a substituted contract about goodwill accounting was