MEMORANDUM OPINION AND ORDER
HARDY, District Judge.
This is an action for declaratory judgment to determine the rights of the parties under contracts for insurance issued by Aetna Casualty and Surety Company (Aetna) to PPG Industries, Inc. (PPG), Reichhold Chemicals, Inc. (Reichhold), and The Upjohn Company (Upjohn).
PPG, Reichhold and Upjohn manufactured and sold polyurethane foam during the 1960's and early 1970's for installation in buildings...
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