Page:Olcott v. Delaware Flood Co.pdf/17

 Defendants were not entitled to raise merits-based argument before the district court. . The district court's entry of a default judgment precludes Defendants from raising such arguments on appeal. .

Defendants also assert the district court erred in finding the accounting presented at the set-off hearing was not in substantial compliance with the court's prior accounting orders. Whether the accounting presented complied with the court's accounting orders is a factual finding to which this Court gives substantial deference. , 76 F.3d at 1558. We will not disturb the court's factual finding unless clearly erroneous. , 59 F.3d at 1048.

Plaintiff's accounting expert testified on the sufficiency of the accounting and delineated numerous grounds in which Defendants' submission failed to comply with the court order. Where a factual finding rests upon the credibility of a witness, Rule 52(a) requires that this Court give even greater deference to the findings of the trial judge. . Substantial evidence exists to support the court's determination that the accounting presented was not in substantial compliance with the court's prior orders. Accordingly, (...continued)

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