MEMORANDUM
NANGLE, District Judge.
Having considered the parties' briefs, the exhibits before the Court, and the entire record in these matters, and being fully advised in the premises, the Court makes the following findings of fact and conclusions of law.
I. The Second Restated Settlement Agreement
FINDINGS OF FACT
1. On January 19, 1984, Towers (by its president, Norman Probstein), the Receiver, and their counsel signed...
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