MEMORANDUM AND ORDER
ROSENTHAL, District Judge.
Pending before this court is a motion for reconsideration or new trial pursuant to Rule 59(e) by plaintiff International Marine Carriers ("IMC") (Docket Entry No. 21); the United States' motion for leave to file opposition to plaintiff's Rule 59(e) motion and for costs (Docket Entry No. 22); and the United States' motion for leave to file amended opposition (Docket Entry No. 24). Based on the applicable law...
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