HOWELL, Judge.
Plaintiff, Houston Ready-Cut House Company, is a prefabricator of dwelling houses. Plaintiff, Liberty Builders, Inc., is a corporation having the same officers and stockholders as Houston Ready-Cut House Company and is engaged in erecting houses prefabricated by that company. On April 2, 1942, both corporations entered into a written contract with the United States whereby they agreed to prefabricate, transport, construct, and erect 500 dwelling units...
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