EFTA Document EFTA01358972

Page 44 2018 U.S. Dist. LEXIS 83452, * controlling question of law as to which there is substantial ground for difference of opinion and that an immediate appeal from the order may materially advance the ultimate termination of the litigation." 28 U.S.C. § 1292(b). To demonstrate that there is substantial ground for a difference of opinion, appellants must show that "the issue is difficult and of first impression and involves more than just a strong disagreement among the parties." In re