Very interesting point!
Textron purchased Cessna from General Dynamics in January 1992. It may be that this liability was assumed (and probably not assessed at this value) when Textron purchased the Cessna Aircraft Company. I do not know the answer.
In this contemporary thread regarding the <a href="http://www.pprune.org/cgibin/ultimatebb.cgi?ubb=get_topic&f=53&t=000775&p=" target="_blank">Cessna 185 lawsuit</a> here on PPRuNe, the reports state that Cessna Aircraft Company was found liable.