Authorities Cited: United States Code 28 U.S.C. § 1292(b) Supreme Court 328 U.S. 293, 266-299 389 U.S. 332, 336 494 U.S. 56, 110 540 U.S. 389, 124-393 Circuit Courts 493 F.2d 1027 638 F.2d 77, 79 645 F.2d 404, 412-415 756 F.2d 230 796 F.2d 394, 396 918 F.2d 1491, 1494 13 F.3d 1334 87 F.3d 536 154 F.3d 1284, 1287 196 F.3d 1195, 1199 Federal Rules of Civil Procedure Fed. R. Civ. P. 12(b)(1) 323 F. Supp. 2d 1337