Associated Dry Goods Corporation v. Towers Financial Corporation

RESTANI, Judge:

I concur in the majority opinion, except to note that Owen Equipment & Erection Co. v. Kroger, 437 U.S. 365, 98 S.Ct. 2396, 57 L.Ed.2d 274 (1978) does not entirely resolve the issue of the applicability of Finley v. United States, 490 U.S. 545, 109 S.Ct. 2003, 104 L.Ed.2d 593 (1989) to this matter.

In speaking with approval of ancillary jurisdiction in cases of third party actions, Owen was referring to impleader under Rule 14. Such third party actions, by their very nature, logically depend upon the underlying law suit. Owen, 437 U.S. at 376, 98 S.Ct. at 2404. The ease at bar…