AL Tech Specialty Steel Corp. v. Allegheny International Credit Corp.

OPINION OF THE COURT

ALITO, Circuit Judge:

This is an appeal from a district court order affirming the bankruptcy court’s disal-lowance of AL Tech Specialty Steel Corporation’s (“AL Tech”) claim against Allegheny International, Inc. (“Allegheny International”) in Allegheny International’s Chapter 11 proceeding. AL Tech’s claim was based on certain environmental liabilities, under the federal Comprehensive Environmental Response, Compensation, and Liability Act (“CERCLA”) and the New York Oil Spill Act, at two steel plants that it purchased from Allegheny International’s corporate predecessor in…