FEINBERG, District Judge.
The Government has filed two separate complaints under the Renegotiation Act, 50 U.S.C.App. §§ 1211-1233 (sometimes referred to herein as "the Act"), to recover excess profits from defendants Rockland Steamship Corporation ("Rockland") and Kingston Steamship Corporation ("Kingston"). Defendants' ships transported goods for the Armed Services pursuant to contracts with the Department of the Navy. Subsequently, renegotiation proceedings...
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