MEMORANDUM & ORDER
VITALIANO, District Judge.
Plaintiffs, the State of New York and Alexander B. Grannis, in his then capacity as the Commissioner of the New York State Department of Environmental Conservation ("DEC"), filed this action against defendants, West Side Corp. ("West Side"), Sheldon F. Schiff, Dow Chemical Company ("Dow"), Ethyl Corporation ("Ethyl") and PPG Industries, Inc. ("PPG"), alleging liability under the Comprehensive Environmental...
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