OPINION OF THE COURT
SCHWARTZ, Senior District Judge
I. INTRODUCTION
Plaintiffs/appellants Gould Electronics, Inc. ("Gould") and American Premier Underwriters, Inc. ("APU") were co-defendants in a toxic tort case captioned Cheryl Allen, et al. v. Marathon Battery Co., et al., No. 1074/90 (N.Y.Sup.Ct.) (the "Allen case"). The Allen case arose out of personal injuries and property damage allegedly caused by air and water...
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