British American & Eastern Co., Inc. And Frederick L. Sunley, Plaintiffs v. Wirth Limited, Wirth Incorporated and Manfred F. Wirth

LUMBARD, Circuit Judge:

In this diversity case, defendants Wirth Limited, Wirth Incorporated, and Manfred F. Wirth (“Wirth”) appeal from a judgment entered by Judge Knapp in the Southern District on July 10,1978, after a bench trial, insofar as it dismissed Wirth’s defenses and counterclaims and awarded damages for breach of contract totalling $27,085.84 to plaintiffs British American and Eastern Co., Inc. and Frederick L. Sunley (“Sunley”). 1 On appeal, Wirth asserts that Sunley should not recover (1) because Sunley failed to prove performance of the contract, (2) because Sunley’s acceptance…