OPINION AND ORDER
CRABB, District Judge.
Defendant Alliance Steel Construction, Inc. had a contract with the Army Corps of Engineers to build a dining facility. Defendant subcontracted much of the work to third-party defendant Westra Construction, Inc.; which failed to finish the project on time. As a result, defendant withheld approximately $263,000 of the balance owed on the contract, claiming expenses incurred by the delay as well as lost profits.
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