THIS CASE IS A CERCLA SECTION 107 COST RECOVERY ACTION STEMMING FROM A CLEANUP PERFORMED BY EPA AT THE COLEMAN TESTING LABORAOTY SITE, LOCATED IN A RESIDENTIAL AREA OF NORTH PHILADELPHIA, PENNSYLVANIA WITH HEAVILY DEVELOPED RESIDENTIAL AND COMMERCIAL AREAS LYING WITHIN A MILE OF THE SITE. THE SITE CONSISTED OF A THREE STORY BUILDING AND AN UNATTACHED OUTSIDE GARAGE AAT THE TIME OF A 1992 EPA REMOVAL ACTION. PRIOR TO 1991, WHEN THE BUILDING WAS OWNED BY THE COLEMAAN COMPANY/URSULA COLEMAN, THE ENTIRE BUILDING WAS USED AS A LABORATORY BUSINESS. THE W.B. COLEMAN CO OPERATED ON SITE FROM THE 1950S UNTIL 1990 (MOST RECENTLY UNDER LAB DIRECTOR ROBERT BRUMBAUGH), WHEN THE BUSINESS (BUT NOT THE PROPERTY) WAS SOLD TO A NICHOLAS SCHORSCH, WH RENAAMED THE BUSINESS W.B. COLEMAN TESTING LABORATORY, INC. (REFERRED TO HEREIN AS NJ COLEMAN). SCHORSCH OPERATED AT THE SITE LOCATION FOR ABOUT A YEAR UNTIL JULY 1991 WHEN HE MOVED THE COMPANY TO RIVERSIDE, NEW JERSEY. IN OCTOBER 1994, NJ COLEMAN ENTERED INTO AN ASSET/PURCHASE AGREEMENT WITH CORRTHERM INC FOR THE SALE OF ALL OF ITS BUSINESS AASSETS AND ITS NAME. IN NOVEMBER 1994, NJ COLEMAN BECAME NTFJ CORPORATION. EPA INITIATED THE ONSITE REMOVAL ACTION IN OCTOBER 1992 AND EPA'S ONSITE PRESENCE CONTINU