MEMORANDUM OPINION AND ORDER
CLARKE, District Judge.
Allied Towing Corporation [hereinafter referred to as "Allied"] seeks exoneration from or limitation of liability in regard to damages caused by an explosion and subsequent fire aboard the tank barge ATC 3060 on March, 17, 1975. Exoneration from or limitation of liability is sought pursuant to 46 U.S.C. § 181,
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