Lockheed Martin Corp. v. Retail Holdings, N.V.

B.D. PARKER, JR., Circuit Judge:

Appellant Retail Holdings, N.V. (together with its predecessors, “New Singer”) appeals from a judgment of the United States District Court for the Southern District of New York (Griesa, /.), entered in favor of Appellee Lockheed Martin Corpo ration (together with its predecessors, “Old Singer”) after a bench trial. The dispute revolves around the interpretation of a 1986 Reorganization and Distribution Agreement (the “Spin-Off Agreement”) between Appellee’s predecessor, The Singer Company, and Appellant’s predecessor, SSMC Inc. At issue is whether the SpinOff…