LIPEZ, Circuit Judge.
In this appeal, Kayser-Roth Corporation (Kayser-Roth) seeks relief pursuant to Fed.R.Civ.P. 60(b)(5) from a 1990 declaratory judgment finding it liable under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), 42 U.S.C. § 9601 et seq., for future cleanup costs associated with a release of trichloroethylene at a facility of its subsidiary, Stamina Mills, Inc. United States v. Kayser-Roth Corp.,
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