MEMORANDUM OPINION AND ORDER
DIANA E. MURPHY, District Judge.
Defendant Taracorp Industries, Inc. (Taracorp) seeks dismissal from this suit by the United States for recovery of response costs incurred by the government pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), 42 U.S.C. § 9607. Taracorp brought this motion under Fed.R.Civ.P. 12(b)(6); but, having introduced matters outside the pleadings in...
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