OPINION
FRANCIS M. ALLEGRA, Judge.
This contract case is before the court on defendant's motion to dismiss the complaint pursuant to RCFC 12(b)(1) or, alternatively, RCFC 12(b)(6). The plaintiff, Estes Express Lines, Inc. (Estes Express or plaintiff), an interstate motor carrier, claims that an arm of the United States Department of Defense breached contracts for transportation services by failing to pay it $147,645.33 in charges. Having carefully considered...
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