Authorities Cited: United States Code 28 U.S.C. § 1291 Supreme Court 530 U.S. 211, 227 532 U.S. 742, 750-751 Circuit Courts 14 F.3d 449, 454 73 F.3d 949, 953 183 F.3d 970, 986 268 F.3d 910, 917 408 F.3d 613, 618 504 F.3d 903, 910 Federal Rules of Civil Procedure Fed. R. Civ. P. 9(b) Fed. R. Civ. P. 12(b)(6)