CERCLA applies to the current 'owner and operator' of the site. The meaning of 'owner and operator' is in dispute. A number of courts have held that the crucial characteristic identifying a person or entity as coming within the phrase 'owner and operator' is the 'authority to control the handling and disposal of hazardous substances.' United States v. Northeastern Pharmaceutical & Chemical Co. (NEPACCO), 810 F.2d 726, 743 (8th Cir. 1986); see Kelley ex rel. Michigan Natural Resources Comm'n v. Arco Industries Corp., 723 F. Supp. 1214, 1218-20 (W.D. Mich. 1989) (collecting cases). The fact that the corporate officer in NEPACCO 'personally participated' ...