r Machine Co., No. 04-3443, 2005 WL 3968133, at *2 (E.D.Pa. Sept. 28, 2005) 5 Palmer v. Hoffman, 318 U.S. 109 (1943) 5 Timberlake Const. Co. v. U.S. Fidelity and Guar. Co., 71 F.3d 335, 342 (10th Cir.I995) 5 United States v. Casoni, 950 F.2d 893, 911, n.I0 (3d Cir.I991) 5 United States v. Dhinsa, 243 F