This section contains the nature of the case and procedural background.

P operated a pig iron manufacturing plant on land abutting the Niagara River in Tonawanda. There were various industrial and office buildings, a 60-ton blast furnace, large lifts, hoists and other equipment for transporting and storing ore, railroad tracks, cranes, diesel locomotives and sundry implements and devices used in the business. The site was 26 acres. P decided to close the plant. P made a contract with D to convey the buildings and other structures and most of the equipment to D in return for defendant's payment of $275,000 and his promise to remove the equipment, demolish the structures and grade the property as specified. The contract required D to remove all foundations, piers, headwalls, and other structures, including those under the surface and not visible and whether or not shown on the map attached to the contract, to a depth of approximately one foot below the specified grade lines. D failed to perform as agreed. P eventually sued and won a verdict of $90,000. D appealed.

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