Furthermore, the litigants in Luckenbach had already been involved in extensive litigation on related claims, American-Foreign Steamship Corp. v. United States, 291 F.2d 598 (2d Cir.), cert. denied, 368 U.S. 895, 82 S.Ct. 171, 7 L.Ed.2d 92 (1961), and the defense being asserted by the declaratory judgment plaintiff had matured to a greater degree than the defense of the plaintiff in this case. Luckenbach Steamship Co. v. United States, 207 F.Supp. 68, 69 (S.D.N.Y. 1962) (United States had already made claim in correspondence), rev'd on the merits, 312 F.2d 545, 547 (2d Cir. 1963) (Government had asserted claim but had failed to bring suit). We conclude that a declaratory judgment was properly denied.