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U.S. v. Capital Tax Corp., 545 F.3d 525 (7th Cir. 2008)

After cleaning up a contaminated piece of property, the Environmental Protection Agency (EPA) demanded that VBLH&C’s client, a holder of legal title solely to protect a security interest, reimburse the government for millions of dollars of clean-up costs under the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA).  On appeal, however, VBLH&C successfully argued that there was a question of fact as to whether our client was an “owner” or a mere security interest holder (and thus not liable under CERCLA).  The Seventh Circuit reversed the grant of summary judgment for the EPA.