Following the majority of courts, this court finds that CERCLA liability cannot be precluded as to a corporation that has been dissolved, but whose assets have not yet been fully distributed, i.e. a "dead" corporation. See, e.g., Hillsborough County, supra, at 622; AM Properties Corp., supra, at 1013. See also Stychno v. Ohio Edison Co., 806 F. Supp. 663, 670 (N.D.Ohio 1992) (stating that "[w]hether a [sic] inactive corporation falls within the scope of the definition of `person' under CERCLA necessarily depends upon whether that corporation still holds assets"). As it is clear that Universal Marion still holds assets in the form of cash or cash equivalents, stock in a subsidiary company, and movie rights, and that CERCLA preempts state law as to a corporation's ability to be sued, Universal Marion may be liable under CERCLA, despite the fact that it dissolved in 1984.
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