MAYER, Circuit Judge.
United Pacific Insurance Company ("United") appeals the decisions of the Armed Services Board of Contract Appeals, ASBCA Nos. 52419, 54270, 54271 (Feb. 7, 2001 & Dec. 29, 2003) ("United I"). It asserts claims arising from events that occurred before it entered into a takeover agreement with the government, as well as two claims stemming from the takeover agreement. Because the board lacks jurisdiction, we cannot consider the merits...
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