This was a cost recovery action, pursuant to Sections 107(a) and 113(b) of CERCLA, against a generator at the Caldwell Trucking Superfund Site. The court granted summary judgment on liability and on May 10, 2002, granted summary judgment on costs. Spaulding declared bankruptcy twice during the course of this cost recovery litigation and the bankruptcy court gave the U.S. permission to prosecute the action to judgment and to collect, if possible, the adjudicated amount from Spaulding's insurers. Spaulding has sued its insurers in state court and, in the most recent bankruptcy, assigned its insurance claim to the environmental claimants. Those claimants are the PRP Group conducting the Site remedial action and EPA. The U.S. has an agreement with the PRP Group to handle the insurance matter on behalf of EPA as well as itself.