United States v. Advance Tool Co.

FINDINGS OF FACT AND CONCLUSIONS OF LAW

DEAN WHIPPLE, District Judge.

I. INTRODUCTION

This civil action was brought by the United States against Defendants Advance Tool Company (“Advance Tool”), a Michigan corporation, and William R. McGillivray (“McGillivray”), president and sole owner of Advance Tool, in his individual capacity. Plaintiffs motion for default judgment as to Advance Tool was granted by this Court’s order dated August 22, 1994, and the case proceeded to trial against McGillivray in his individual capacity. A bench trial was held on March 27, 30 and 31, 1995. Prior to. trial,…