Authorities Cited: United States Code 28 U.S.C. § 1291 28 U.S.C. § 1332 Circuit Courts 935 F.2d 370, 375 946 F.2d 960 217 F.3d 33, 40 317 F.3d 16, 20 459 F.3d 34, 38 480 F.3d 26, 34 Federal Rules of Civil Procedure Fed. R. Civ. P. 52(a) 524 F. Supp. 2d 155 776 F. Supp. 73, 83

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