BAKER, District Judge.
Prior to September 28, 1931, a contracting firm under the name of Pike & Cook Company, Inc., entered into a contract with the United States Government to erect a post office building in Louisville, Kentucky. They furnished the statutory bond under the Heard Act, 40 U.S.C.A. § 270. Pike & Cook Company, Inc., in turn entered into a contract with the Wheeling Structural Steel Company to furnish and erect the steel work in said building...
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