FINDINGS OF FACT AND CONCLUSIONS OF LAW
PETER J. WALSH, Bankruptcy Judge.
This adversary proceeding arises out of the Chapter 11 bankruptcy case of Safety-Kleen Corp. ("Safety-Kleen") pursuant to which Safety-Kleen sold one of its operating divisions to Clean Harbors, Inc. ("Clean Harbors"). Clean Harbors seeks a declaration that (i) it did not assume the Kramer Superfund Liabilities
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