Authorities Cited: United States Code 28 U.S.C. § 1292(b) Supreme Court 483 U.S. 171, 179-180 Circuit Courts 818 F.2d 1433 187 F.3d 1271 220 F.3d 81, 92 256 F.3d 1219 267 F.3d 1209, 1219 270 F.3d 645, 660 284 F.3d 72, 82 292 F.3d 424, 431 311 F.3d 11, 39-40 311 F.3d 198, 224-252 339 F.3d 933, 940 365 F.3d 353, 363-365 Federal Rules of Civil Procedure Fed. R. Civ. P. 9(b) Fed. R. Civ. P. 12(b)(6) 78 F. Supp. 2d 194, 219 105 F. Supp. 2d 1342, 1351 210 F. Supp. 2d 276, 283 239 F. Supp. 2d 1351, 1362-1363