OPINION
ELLEN B. BURNS, Senior District Judge.
Plaintiff, United States of America, has brought this action against Defendant, United Technologies Corporation, Sikorsky Aircraft Division ("Sikorsky"), alleging violations of the False Claims Act, 31 U.S.C. § 3729 ("FCA"), and the Truth-in-Negotiations Act, 10 U.S.C. § 2306a ("TINA"). The government also seeks damages under the common law causes of action of payment by mistake and unjust enrichment...
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