KOZINSKI, Circuit Judge:
The Comprehensive Environmental Response, Compensation and Liability Act, 42 U.S.C. §§ 9601 et seq. (CERCLA), provides that the "owner" of a contaminated facility is liable for the costs of cleanup. It is left for the courts, however, to clean up the mess left behind by complicated financial transactions. We search for the CERCLA owner.
Facts
Bergsoe Metals is a Delaware corporation formed in 1978 for the purpose...
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