District Court, S.D. West Virginia March 14, 2007, Civil Action 1:00-0655, 1:03-2129, 1:04-0043 (Grant Thornton, LLP v. Federal Deposit Insurance)

FINDINGS OF FACT AND CONCLUSIONS OF LAW

DAVID A. FABER, Chief Judge.

INTRODUCTION

A bench trial was held on May 17, 2004, through June 10, 2004. Closing arguments were held on August 20, 2004. Set forth herein are the court’s findings of fact and conclusions of law pursuant to Fed. R.Civ.P. 52.