The judge said bragging rights seemed to be what were at stake.

NEW YORK (AP) – A judge said Wednesday that neither Rosie O’Donnell nor the publisher of her former magazine deserved damages in their dispute over its demise.

Minutes after both sides rested in the case, state Supreme Court Justice Ira Gammerman issued his surprising comments concluding the two-week trial.

“It seems to me … we’re just dealing with bragging rights here, who wins and who loses,” said Gammerman, who heard the case without a jury.

The judge’s remarks effectively left neither side as the victor in a trial where O’Donnell’s image as the “Queen of Nice” took some hits and where the publisher was accused of manipulating the magazine’s financial figures. The judge did leave open the possibility that O’Donnell could ask for publisher Gruner+Jahr USA to cover her legal fees.

Gammerman said there was no evidence or testimony during the contentious trial indicating that either side had caused the other to suffer damages.

Both parties invested money, the magazine lost money, and then it folded, he said. “There’s no evidence that the magazine would have made any money at all,” he said.

Gammerman’s comments from the bench were not legally binding, although he offered no indication to either side that he would reverse his opinion. The case began two weeks ago.

“I have no vengeance toward the company. … I’m simply happy about the fact that it is finally over,” O’Donnell said afterward. She thanked the judge and vowed never to discuss the company ever again.

O’Donnell, the comedian and former talk show host, quit Rosie magazine in mid-September 2002, and the magazine, which began publishing in April 2001, folded with the December 2002 issue.

The publishers sued O’Donnell for $100 million, alleging breach of contract for walking away. She countersued for $125 million, saying G+J broke its contract with her by cutting her out of key editorial decisions and manipulated the magazine’s financial figures.

Among the bitter testimony in the case was testimony by Cindy Spengler, a cancer survivor on the Rosie staff, who said O’Donnell suggested she was lying about goings-on at her the magazine and told her liars get cancer. Outside court, O’Donnell said she had called Spengler the next morning and apologized for the cancer comment.

Also on the stand, the chief financial officer of G+J USA admitted that he recommended manipulating the magazine’s financial performance in order to keep O’Donnell on board.

In her own testimony, O’Donnell said she was open to launching a magazine with her name on it because she had been impressed by the success of Oprah Winfrey’s magazine, O, and was interested in a similar translation of her successful television show into print.

O’Donnell said one of her conditions was that she have creative control of the magazine. She said the company agreed, but then disagreements arose over magazine content.

“I felt there was a coup d’etat,” she testified. “(Editor in chief) Susan Toepfer was trying to take over my magazine. Having a magazine with my name on it go out to the public without my control was never an option for me.”

In his testimony, CEO Daniel Brewster of Gruner+Jahr USA said O’Donnell’s inflexibility and controlling nature caused great tension at the magazine during its final months. G+J lawyers say O’Donnell ultimately destroyed the magazine because of a fight over a cover photo.

Brewster said under the contract, O’Donnell’s control over the editorial process and the staff was subject to a veto by Brewster.

“We interpreted it (the veto provision) as having ultimate editorial control,” Brewster testified.

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