L.B. Foster Company v. America Piles, Inc., Grace Industries, Inc., Michael J. Amoruso, Esq.

KEARSE, Circuit Judge:

Defendant Grace Industries, Inc. (“Grace”), appeals from a judgment entered in the United States District Court for the Eastern District of New York pursuant to Fed.R.Civ.P. 54(b), John Gleeson, Judge, awarding plaintiff L.B. Foster Company (“Foster”) $179,593.65, plus interest, against Grace and defendant America Piles, Inc. (“API” or “America Piles”). The district court granted summary judgment to Foster on its contract claims , against both defendants with respect to ■ its lease of certain equipment. On appeal, Grace contends principally that it was not a lessee of…