Kenneth Lawton (defendant) agreed to purchase a drawing by Rafael known as the Modello from Shirley Sack and Shirley D. Sack, Ltd. (plaintiffs) for $12,000,000. Sack’s agent, together with Lawton, executed a bill of sale for the drawing. Lawton never paid for the Modello drawing, and the drawing remained with Sack. Eventually, Sack tried to sell the drawing to another buyer, but she could not find a buyer willing to pay a comparable price. Sack was also concerned that the unfulfilled bill of sale would make it impossible to convey clear title to a new buyer. Sack and Shirley D. Sack, Ltd. sued Lawton for breach of contract, seeking $12,000,000 in damages for the purchase price of the drawing, plus interest and consequential damages. Lawton did not respond to the complaint, and the plaintiffs obtained a default judgment against Lawton. The only remaining issue was for the court to determine the appropriate amount of damages. Lawton did respond on this issue and contested the plaintiffs’ claim for damages.