FINDINGS OF FACT, CONCLUSIONS OF LAW, OPINION AND ORDER
PARKER, District Judge.
I. INTRODUCTION
In this Declaratory Judgment action, plaintiff, Gerrish Corporation (hereinafter "Gerrish or plaintiff") seeks a declaratory judgment, declaring that a liability insurance policy ("the Policy") issued by Universal Underwriters Insurance Company (hereinafter "Universal, or defendant") to Gerrish, provides coverage for a petroleum pollution clean-up claim...
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