THOMSEN, Senior District Judge.
This diversity action, tried before the court without a jury, arises out of a subcontract between Environmental Elements Corporation (plaintiff or EEC), a subsidiary of Koppers Company, and Mayer Pollock Steel Corporation (defendant or MP), in which defendant agreed to purchase the material for and to fabricate and paint four large bayline columns, to be installed by plaintiff in a structure known as a "precipitator" which plaintiff...
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