Albert (P) agreed to sell and deliver to Armstrong (D) four refiners that were designed to recondition old rubber. The contract of sale was dated December 1942. P delivered two of the four machines in August 1943. P delivered the other two on August 31 or September 8, 1945, and because of the delay in delivery of the other two, D refused to accept all four in October 1945. The court gave judgment to P for the value of the equipment delivered. D appealed for the expenses it incurred in reliance upon P's promise.

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