LAYTON, District Judge.
Under Fed.Rules Civ.Proc. Rule 59(a), 28 U.S.C., in a trial without jury, the Court may open the judgment, take additional testimony, amend or make new findings of fact and law and direct the entry of a new judgment. After a careful reading of the record, I am convinced that this judgment must be reopened, new findings made and a judgment entered in favor of the defendant. My findings of fact follow:
Findings of Fact.
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