United States Federal Circuit

An Assistance Agreement unambiguously incorporates Generally Accepted Accounting Principles, which require the amortization of goodwill, thus damages in a Financial Institutions Reform, Recovery and Enforcement Act claim are affirmed.

Appellate Information

• Decided 03/24/2003
• Published 03/24/2003

Judges

• Before MAYER, Chief Judge, NEWMAN, MICHEL, LOURIE, CLEVENGER, RADER, SCHALL, BRYSON, GAJARSA, LINN, DYK, and PROST, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Charles J. Cooper,Cooper & Kirk, PLLC, of Washington, DC, argued for plaintiff-appellant.   With him on the brief was Michael W. Kirk. Of counsel were David H. Thompson and Derek Lawrence Shaffer.


• For Appellees:
  
• David M. Cohen, Director, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee.   With him on the brief were Stuart E. Schiffer, Deputy Assistant Attorney General;  Jeanne E. Davidson, Deputy Director;  and John N. Kane, Jr., Trial Attorney.   Of counsel was John J. Hoffman, Trial Attorney.