GARWOOD, Circuit Judge:
This is yet another chapter in the ongoing battle between the Secretary of Labor (Secretary) and Mr. W Fireworks, Inc. (Mr. W) over the application of the Fair Labor Standards Act, 29 U.S.C. § 201, et seq. (FLSA), to the operators of Mr. W's roadside fireworks stands. The facts and earlier proceedings are set forth in detail in our opinion on the prior appeal in this case, Brock v. Mr. W Fireworks, Inc.,
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