JON O. NEWMAN, Chief Judge:
This appeal requires the Court to clarify the definition of "excusable neglect," as used in Rule 60(b) of the Federal Rules of Civil Procedure, for purposes of a motion to vacate a default judgment. Eagle Insurance Co. ("Eagle") appeals from the August 18, 1994, judgment of the District Court for the Southern District of New York (Robert W. Sweet, Judge) ordering Eagle to pay $424,997 to American Alliance Insurance Co., Ltd. ("American...
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