KOPPERS CO. INC., IS A SUCCESSOR CORP TO THE AMERICAN LUMBER AND TREATING CO., (ALTC) WHICH OPERATED A WOOD TREATING FAC- ILITY AT THE HOCOMONCO POND SITE FROM 1936 TO 1946. DURING THAT PERIOD, CREOSOTE WASTES WERE DISPOSED OF IN SEVERAL DEPRESSIONS ON SITE AND WERE ALSO SPILLED IN VARIOUS LOCAT- IONS. CHICAGO BRIDGE & IRON CO. IS A CORP THAT HELD SUBSTANTIAL STOCK IN ALTC, HAD SIGNIFICANT REPRESENTATION ON ITS BOARD OF DIRECTORS, AND ALSO PARTICIPATED IN THE MGMT OF ALTC IN VARIOUS WAYS. IT WAS, THUS, ARGUABLY AN OWNER AND OPERATOR OF THE FACILITY THROUGH ITS OWNERSHIP OF AND INVOLVEMENT WITH ALTC AND IS ALSO ARGUABLY LIABLE THROUGH A PIERCING OF THE CORPORATE VEIL THEORY. SMITH VALVE CORP. IS THE OWNER OF A SIGNIFICANT PORTION OF THE SITE. IN 1976, AS PART OF THE CONSTRUCTION OF A ROADWAY AND DRAINAGE SYSTEM, SMITH CONSTRUCTED A DISCHARGE PIPE THROUGH A CREOSOTE DEPOSIT. CONSEQUENTLY, CREOSOTE DISCHARG- ED INTO HOCOMONCO POND THROUGH THIS PIPE. THE TOWN OF WESTBOROUGH, MA IS THE OWNER OF A DRAINPIPE TRAVERSING THE SITE THROUGH WHICH SIGNIFICANT AMOUNTS OF CREOSOTE HAVE DISCHARGED INTO HOCOMONCO POND. THE MASSACHUSETTS DEPT OF PUBLIC WORKS EXCAVATED CREOSOTE CONTAMINATED SOILS AND REDISTRIBUTED THEM ON SITE DURING A ROAD RECONSTRUCTION PROJECT. THEY ARE THUS LIABLE AS A PARTY WHO ARRANGED FOR THE DISPOSAL OF WAS