Diamond Claims & Investigation Services, Inc. - Page 39

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          (2) Analysis 1 on which the District Court relied in awarding the           
          lost profits damages; (3) Mr. Wharton's testimony at the damages            
          hearing regarding Analysis 1 on which the District Court relied             
          in awarding those damages; (4) other evidence presented at the              
          damages hearing on which the District Court relied in making a              
          few minor adjustments to Mr. Wharton's determinations in Analysis           
          1; (5) those minor adjustments; and (6) the facts that DCI formed           
          ETS in 1982 and operated it until sometime during the early part            
          of 1983 at which time the Diamonds acquired and operated ETS as a           
          sole proprietorship.  We find on the record before us that, of              
          the total amount of lost profits damages (viz., $1,497,016) that            
          the District Court awarded to the plaintiffs in the Farmers                 
          lawsuit, $1,222,948 was awarded to DCI and $274,068 was awarded             
          to the Diamonds as the owners of ETS.                                       
               As for the remainder of the proceeds of the Farmers lawsuit            
          at issue, viz., punitive damages of $290,715, attorneys' fees and           
          costs of $226,212,30 and interest of $177,881, we believe that it           
          is reasonable to assume that each of the foregoing components of            
          those proceeds that were awarded to DCI and to the Diamonds as              
          the owners of ETS were awarded in the same proportions as the               
          lost profits damages were awarded, i.e., 81.69 percent to DCI and           
          18.31 percent to the Diamonds.  Accordingly, we find that the               
          District Court awarded each of the following components of the              


          30  See supra note 10.                                                      




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