ON APRIL 2,1990, THE AMDURA CORPORATION AND ITS SUBSIDIARIES FILED A VOLUNTARY PETITION FOR BANKRUPTCY UNDER CHAPTER 11 OF THE BANKRUPTCY CODE. ON FEB. 8, 1991, THE U.S. FILED A PROOF OF CLAIM AGAINST THE DEBTOR ON BEHALF OF U.S. EPA (EPA). THE PROOF OF CLAIM REFERS TO CLEANUP ACTIVITIES UNDERTAKEN BY EPA AT THE WASTE DISPOSAL ENGINEERING (WDE) SITE IN ANDOVER, MINNESOTA. THE PROOF OF CLAIM ASSERTS THAT THE DEBTOR IS LIABLE FOR PAST RESPONSE COSTS INCURRED BY EPA AT THE WDE SITE. ON JULY 18, 1991, THE DEBTOR AND EACH OF ITS SUBSIDIARIES FILED AN OBJECTION TO THE U.S. CLAIM DENYING LIABILITY AT THE WDE SITE. BASED ON THE EVIDENCE CONTAINED IN THE GOVERN- MENT'S FILE AND RELEVANT CASELAW ON SUCCESSOR LIABILITY, THE U.S. DECIDED TO ONLY RESPOND TO AMDURA'S OBJECTIONS. A DETERMINATION WAS MADE THAT THERE WAS SUFFICIENT EVIDENCE TO PURSUE A CLAIM AGAINST AMDURA, BUT THAT THERE WAS INSUFFICIENT EVIDENCE LINKING ANDCO (FORMERLY FOK ) AND IT'S OTHER SUBSIDIARIES TO THE WDE SITE.