Authorities Cited: United States Code 28 U.S.C. § 1291 28 U.S.C. § 1346(b)(1) 28 U.S.C. § 2671 Supreme Court 470 U.S. 564, 573-574 Circuit Courts 534 F.2d 221, 226-227 935 F.2d 1106, 1110 979 F.2d 1384, 1387 43 F.3d 1388, 1389 211 F.3d 527, 533 312 F.3d 1184, 1189 Federal Rules of Appellate Procedure Fed. R. App. P. 34(a)(2) Federal Rules of Civil Procedure Fed. R. Civ. P. 52(a)(6)