D reorganized under Chapter 11. The United States (P) sued D under the Resource Conservation and Recovery Act (RCRA), to compel D to clean up a site. The district judge found D responsible for the cleanup. Because D no longer does refining, and as a result has no in-house capability of cleaning up a contaminated site, it would have to hire another company to do the cleanup. D estimates that it would have to pay such a company $150 million for the job, though it might be able to recover some of the expense from other contributors to the contamination. D appealed.