Diamond Claims & Investigation Services, Inc. - Page 34

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               Thereafter, the plaintiffs sought attorneys' fees, and the             
          District Court awarded attorneys' fees and costs to all the                 
          plaintiffs in the Farmers lawsuit, and not just to DCI.                     
               Respondent points to the following language in the District            
          Court's opinion to support her position that the District Court             
          awarded all of the lost profits damages to DCI and did not award            
          any portion of those damages to the Diamonds as the owners of               
          ETS:                                                                        
               Deducting the above costs and overhead items of                        
               $1,514,929.52 from the $3,011,945.03 total additional                  
               revenue that Diamond Claims would have received if                     
               Farmers had not breached their investigation services                  
               contract, I find that Diamond Claims' lost profits for                 
               the period 1981-1985 were $1,497,015.51.                               
          We acknowledge that the foregoing language in the District                  
          Court's opinion, standing alone, appears to lend support to                 
          respondent's position.  However, that language does not stand               
          alone and should not be read in a vacuum without regard to all              
          the other relevant facts relating to the District Court's award             
          in the Farmers lawsuit that we have found.  We believe that the             
          reason that the District Court referred to the lost profits                 
          damages as "Diamond Claims' lost profits" is that it relied on              
          and adopted Mr. Wharton's approach that was reflected in his                
          testimony at the damages hearing and in Analysis 1 of treating              
          ETS as a division of DCI for purposes of calculating the lost               
          profits damages to be awarded to the plaintiffs in the Farmers              
          lawsuit.  Mr. Wharton testified at that hearing that, in deter-             





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