v. United States, 116 S.Ct. 356, 371 (1995)(Stevens, J., dissenting). Just as a court's subject matter jurisdiction cannot be conferred by estoppel, Mickler v. Nimishillen and Tuscarawas Railway Co., 13 F.3d 184, 189 (611' Cir. 1993), and Intercontinental Travel 44 Respondent's Exhibit A Case No. 08-8

United States , 116 S.Ct. 356, 371 (1995) (Stevens, J., dissenting). Just as a court's subject matter jurisdiction cannot be conferred by estoppel, Mickler v. Nimishillen and Tuscarawas Railway Co. , 13 F.3d 184, 189 (6 III Cir. 1993), and Intercontinental Travel Marketing, Inc. v. FDIC , 45 F.3d 1278

v. United States, 116 S.Ct. 356, 371 (1995)(Stevens, J., dissenting). Just as a court's subject matter jurisdiction cannot be conferred by estoppel, Mickler v. Nimishillen and Tuscarawas Railway Co., 13 F.3d 184, 189 (6* Cir. 1993), and Intercontinental Thavel 44 EFTA00230109 ovenfiedry#, Case 9:08-c