MEMORANDUM OPINION AND ORDER
BUCKLO, District Judge.
The plaintiff, United States Gypsum Co. ("USG"), entered into a contract with the defendant, All Tank Sales & Supply Co. ("All Tank"), in which All Tank agreed to design, fabricate, and install two silos on USG's property in Galena Park, Texas. After All Tank defaulted on the contract by failing to provide the silos, USG instituted this action for breach of contract and promissory estoppel....
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