OPINION
BUSTAMANTE, Judge.
1. Inca Construction Company, Inc. (Inca) was a subcontractor on a United States Department of the Interior, Bureau of Reclamation (BOR) project located on land owned by the United States near Brantley Dam in Eddy County, New Mexico. Inca's work was primarily grading, backfilling, and earthmoving. On March 28, 1994, one of Inca's bulldozer operators struck a gas line and died as a result of the ensuing explosion. Both the...
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