MEMORANDUM—DECISION & ORDER
McAVOY, District Judge.
I. Procedural History
On June 10, 1987, the United States of America and the State of New York (collectively "the government") initiated an action against 83 business entities to recover response costs pursuant to Section 107 of the Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA") as amended, 42 U.S.C. § 9601, et seq., in connection with the...
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