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COAST FEDERAL BANK, FSB v. U.S.

No. 02-5032.

309 F.3d 1353 (2002)

COAST FEDERAL BANK, FSB, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

DECIDED: October 8, 2002.

Attorney(s) appearing for the Case

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.

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.

Before MAYER, Chief Judge, MICHEL and GAJARSA, Circuit Judges.

MICHEL, Circuit Judge.

Coast Federal Bank seeks damages for breach of contract arising out of the 1989 enactment of the Financial Institutions Reform, Recovery and Enforcement Act ("FIRREA"), Pub.L. No. 101-73, 103 Stat. 183 (1989), and its 1987 Assistance Agreement ("Agreement") with the Federal Home Loan Bank Board ("Board"). In part, the breach involved provisions of its agreement for certain accounting treatment in reports Coast was required to file with the Board...

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