United States Bankruptcy Court, N.D. Georgia April 13, 2005, 17-61756 (Lambert v. Weyerhaeuser Co. (In Re Paragon Trade Brands, Inc.))

AMENDED FINDINGS OF FACT AND CONCLUSIONS OF LAW

MARGARET H. MURPHY, Bankruptcy Judge.

TABLE OF CONTENTS

Page

I. INTRODUCTION ..841

II. FINDINGS OF FACT.842

A. Background of the Private-Label Baby Diaper Business Weyerhaeuser Transferred to Paragon in the IPO .842

B. The IPO.850

C. Paragon After The IPO .852

D. Paragon Is Driven To Bankruptcy By Intellectual Property Inadequacies.854

E.