The following excerpt is from Dougherty v. Carver Federal Sav. Bank, 112 F.3d 613 (2nd Cir. 1997):
We review the legal conclusions underlying a district court's dismissal for lack of subject matter jurisdiction de novo and its factual findings for clear error. Wake v. United States, 89 F.3d 53, 57 (2d Cir.1996).
A. The Appraisals
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