Authorities Cited: United States Code 28 U.S.C. § 1291 Code of Federal Regulations 17 C.F.R. § 229.501(b) Supreme Court 426 U.S. 438, 449-450 428 U.S. 106, 120 466 U.S. 485, 500 485 U.S. 224, 240 513 U.S. 561, 576-578 532 U.S. 234, 242 Circuit Courts 229 F.2d 855, 858 619 F.2d 1222, 1229 883 F.2d 805, 807-808 886 F.2d 1109, 1114-1115 900 F.2d 576, 579 948 F.2d 507, 512 18 F.3d 1482, 1487 49 F.3d 1363, 1372 350 F.3d 1084, 1094 438 F.3d 256, 269 508 F.3d 910 Federal Rules of Appellate Procedure Fed. R. App. P. 35 Federal Rules of Civil Procedure Fed. R. Civ. P. 52(a) 356 F. Supp. 924, 925 372 F. Supp. 2d 1198