DECISION and ORDER
CURTIN, District Judge.
PROCEDURAL HISTORY
In December 1990, the State of New York commenced the present CERCLA action against Westwood-Squibb Pharmaceuticals, Inc. ("Westwood"), as owner of an 8.8 acre parcel of property bounded by Dart Street and Bradley Street in the City of Buffalo. Westwood purchased the parcel from the Iroquois Gas Corporation ("Iroquois") in 1972. During construction and associated soil testing, Westwood...
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