MEMORANDUM
BROOKS, Chief Judge.
This matter comes before the Court on Defendant Allied-Signal, Inc.'s Motion to Dismiss for lack of subject matter jurisdiction pursuant to F.R.C.P. 12(b)(1). Allied-Signal is the owner of the Prestolite Battery Facility located at 2710 North Sixth Street, Vincennes, Indiana. The United States of America brought this civil action pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act ...
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