BOOTH OIL CO., INC. WAS A WASTE OIL RECYCLING COMPANY LO- CATED IN NORTH TONAWANDA AND LATER, BUFFALO, NEW YORK. IT CEASED OPERATIONS IN 1985, AND IN JUNE OF THAT YEAR, FILED A PETITION UNDER CHAPTER 11 OF THE BANKRUPTCY CODE. FROM 1964 TO 1974, BOOTH OIL APPLIED WASTE OIL CONTAMINATED WITH PCBS TO DIRT AND GRAVEL ROADWAYS AT THE WIDE BEACH DEVELOPMENT SUPERFUND SITE FOR DUST CONTROL PURPOSES. IT ALSO TRANS- PORTED AND DISPOSED OF WASTE OILS CONTAINING HAZARDOUS SUB- STANCES AT THE NIAGARA COUNTY REFUSE DISPOSAL DISTRICT SUPERFUND SITE. BOOTH OIL IS THUS A RESPONSIBLE PARTY AT BOTH SUPERFUND SITES. EPA HAS CONDUCTED REMOVAL AND REMEDIAL ACTIONS AT THE WIDE BEACH SITE AND HAS ALSO INCURRED RESPONSE COSTS AT THE NIAGARA COUNTY REFUSE SITE. EPA HAS INCURRED RESPONSE COSTS OF MORE THAN $2.8 MILLION AT THE TWO SITES. ON AUGUST 11, 1989, EPA, THROUGH DOJ, FILED A PROOF OF CLAIM WITH THE BANKRUPTCY COURT. IT SEEKS REIMBURSEMENT FOR ALL RESPONSE COSTS INCURRED AT THE TWO SITES.