In re DPH Holdings Corp., No. 05-44481 (RDD) (Bankr. S.D.N.Y. Oct. 4, 2011). A settling CERCLA and RCRA defendant responsible for violations at the Tremont City Landfill Superfund site in Tremont City, Ohio, and the South Dayton Dump & Landfill Superfund site in Moraine, Ohio, must provide the United States with an allowed claim of $857,582.52, subject to the approval of a tax refund action.