FINDINGS OF FACT AND CONCLUSIONS OF LAW
This civil case is before the Court following a trial to bench on June 17, 18, 19, 20, 21, 24, 25, 26, and 27, 2013. (Docs. 98, 100, 108, 112, 117, 121, 125, 128, 129, 130). Following trial, the parties filed Closing Arguments (Docs. 138, 139) and proposed Findings of Fact and Conclusions of Law. (Docs. 136, 137, 140). Pursuant to Fed. R. Civ. P. 52, the Court now sets forth and enters its Findings of Fact and Conclusions of Law.
I. FINDINGS OF FACT
Fesum Ogbazion is the CEO and sole owner of ITS Financial. Ogbazion is also the CEO and sole owner of Defendants Tax Tree and TCA Financial. Ogbazion founded all three companies. (Doc. 101 at 6:23-7:6; Doc. 77 at 3). 2.
Instant Tax Service is the brand of and for ITS Financial franchises across the United States. Instant Tax Service is a nationwide tax preparation franchise that Ogbazion developed. Instant Tax Service claims to be the fourth largest tax preparation franchise in the nation. (Doc. 101 at 7:5-15; Doc. 77 at 3). 3.
As the founder, sole owner, and CEO of Instant Tax Service and ITS Financial, Ogbazion currently makes all the significant decisions for the company. Historically Ogbazion also made all significant decisions affecting the company. Ogbazion has the final say on decisions as the founder, owner and CEO. (Doc.
Plaintiff’s citations to the record in its Proposed Findings of Fact ranged from wildly inconsistent to borderline unintelligible, slowing the work of the Court significantly.
Case: 3:12-cv-00095-TSB Doc #: 142 Filed: 11/06/13 Page: 3 of 233 PAGEID #: 7290