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CITIZENS FEDERAL BANK v. U.S.

No. 05-5173.

474 F.3d 1314 (2007)

CITIZENS FEDERAL BANK and CSF Holdings, Inc., Plaintiffs-Appellees, v. UNITED STATES, Defendant-Appellant.

United States Court of Appeals, Federal Circuit.

January 24, 2007.

Attorney(s) appearing for the Case

David H. Thompson, Cooper & Kirk, PLLC, of Washington, DC, argued for plaintiffs-appellees. With him on the brief were Charles J. Cooper and David M. Lehn. Of counsel was Nicole Jo Moss.

William F. Ryan, Assistant Director, Commercial Litigation Branch, Civil Division, United States Department of Justice, of Washington, DC, argued for defendant-appellant. With him on the brief were Stuart E. Schiffer, Deputy Assistant Attorney General, David M. Cohen, Director, Jeanne E. Davidson, Deputy Director, Delfa Castillo, Elizabeth M. Hosford, Delisa M. Sanchez, and John J. Todor, Trial Attorneys.

Before NEWMAN, Circuit Judge, FRIEDMAN, Senior Circuit Judge, and RADER, Circuit Judge.

FRIEDMAN, Senior Circuit Judge.

This is a Winstar related case in which the Court of Federal Claims held that the government had breached an agreement with a savings and loan company that the latter could use a particular method of accounting in determining its capital for regulatory purposes, and awarded damages of approximately $18,600,000. In its appeal the government has challenged only the award of damages. It contends that the breach of the agreement...

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