THIS IS A BANKRUPTCY REFERRAL PURSUANT TO THE COMPREHEN- SIVE ENVIRONMENTAL RESPONSE, COMPENSATION AND LIABILITY ACT, AS AMENDED, 42 U.S.C. SECTION 9607 AND THE UNITED STATES BANKRUPTCY CODE 11 U.S.C. SECTION 101. ON 4/26/90 THE UNITED STATES FILED A CIVIL ACTION IN THE FEDERAL DISTRICT COURT OF NEW JERSEY (CIV. NO. 90-1672(HLS)) AGAINST EDWARD LECARREAUX FOR RESPONSE COSTS UNDER SECTION 107A OF CERCLA, 42 U.S.C. SECTION 9607A AND CIVIL PENALTIES AND PUNITIVE DAMAGES UNDER SECTION 106B1, 42 U.S.C. SECTION 9696B1 AND SECTION 107C3 OF CERCLA. THE ACTION CONCERNED LECARREAUX'S LIABILITY AS OWNER AND OPERATOR OF THE DUANE MARINE CERCLA SITE IN PERTH AMBOY, NEW JERSEY. ON JULY 30, 1991, JUDGE H. LEE SAROKIN OF THE DISTRICT OF NEW JERSEY GRANTED THE UNITED STATES' MOTION FOR SUMMARY JUDGMENT ON LIABILITY AND REFERRED THE CASE TO MAGISTRATE JUDGE HEDGES FOR A DETERMINATION ON THE AMOUNT OF COSTS, PENALTIES AND PUNITIVE DAMAGES. FOLLOWING A HEARING ON COSTS, PENALTIES AND PUNITIVE DAMAGES, THE UNITED STATES FILED PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW WHICH WERE ADOPTED BY THE MAGISTRATE IN HIS JANUARY 29, 1992 REPORT AND RECOMMENDATION. ON FEBRUARY 18, 1992, JUDGE SAROKIN AFFIRMED THE MAGISTRATE'S RULING AND ENTERED JUDGMENT AGAINST LECARREAUX FOR THE FULL SUMS IN THE UNITED STATES' PROPOSED FINDINGS OF FACT AND CONCLUSIONS OF LAW. SPECIF