MEMORANDUM AND ORDER
LINDBERG, District Judge.
On May 6, 1991, the United States, through its Environmental Protection Agency ("EPA") issued an order pursuant to section 106 of the Comprehensive Environmental Response, Compensation and Liability Act ("CERCLA"), 42 U.S.C. § 9606 (1990), which required CMC Heartland Partners ("CMC") to perform certain remedial activities at the Wheeler Pit site. The site, presently owned by CMC, is a landfill in Wisconsin...
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