ORDER AND MEMORANDUM OF DECISION
NOTTINGHAM, District Judge.
This is an action under the Comprehensive Environmental Response, Compensation, and Liability Act ("CERCLA"), 42 U.S.C.A. §§ 9601 to 9675 (West 1995 & Supp.1997). Plaintiff Public Service Company of Colorado ("PSCO") alleges that Defendants Gates Rubber Company, Gates Energy Products, Inc., and The Gates Corporation (collectively...
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