The following excerpt is from Sheerbonnet, Ltd. v. American Exp. Bank Ltd., 17 F.3d 46 (2nd Cir. 1994):
At the outset, we note that we review the decision to abstain for abuse of discretion. The underlying legal questions, however, are subject to plenary review. De Cisneros v. Younger, 871 F.2d 305, 307 (2d Cir.1989).
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