Lambert v. Weyerhaeuser Co. (In Re Paragon Trade Brands, Inc.)

AMENDED FINDINGS OF FACT AND CONCLUSIONS OF LAW

MARGARET H. MURPHY, Bankruptcy Judge.

TABLE OF CONTENTS

Page

I. INTRODUCTION ..841

II. FINDINGS OF FACT.842

A. Background of the Private-Label Baby Diaper Business Weyerhaeuser Transferred to Paragon in the IPO .842

B. The IPO.850

C. Paragon After The IPO .852

D. Paragon Is Driven To Bankruptcy By Intellectual Property Inadequacies.854

E. Paragon’s Losses For Which Plaintiff Seeks Damages.855

1. Bankruptcy-Related Costs.855

2. Product Re-Design Costs.855

3. Lost Profits.855

4. Obligations Incurred To PG And KC .856

a. PG obligations.856

b. KC obligations.858

c.…