Case No. 04-10071-BC. March 5, 2008. Deborah L. Fish, Timothy R. Graves, Allard Fish, Detroit, MI, for Plaintiff/Counter-Defendant. H. Dale Cubitt, Cubitt and Cubitt, Bad Axe, MI, for Defendants. OPINION THOMAS L. LUDINGTON, District Judge. The parties' quest to account for cattle inventory, the core dispute in this case, culminated in almost four years of litigation and a lengthy bench trial. On September 6, 2007, after the bench trial had already spanned 17 half-days, the Court issued an order