OPINION
CAFFREY, Chief Judge.
This is a civil action in which plaintiff, Gundersen & Son, Inc., a Massachusetts corporation, seeks to recover sums allegedly owed to it by defendants Albert and Sylvia Cohn, residents of New Jersey, for the construction of a summer home on the island of Martha's Vineyard. Defendants counterclaim for water damage to the house allegedly caused by plaintiff's faulty workmanship, and for the value of certain items of defendants...
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