JTH TAX LLC v. FOSTER

IN THE UNITED STATES DISTRICT COURT FOR THE WESTERN DISTRICT OF PENNSYLVANIA ERIE DIVISION JTH TAX LLC, ) 1:23-CV-00005-RAL ) Plaintiff ) RICHARD A. LANZILLO Chief United States Magistrate Judge vs. ) ) MEMORANDUM OPINION ON MELISSA FOSTER, ) DEFENDANT’S MOTION TO DISMISS ) FOR LACK OF SUBJECT MATTER Defendant ) JURISDICTION AND FAILURE TO ) STATE A CLAIM ECF NO. 11 I. Introduction Plaintiff JTH Tax LLC d/b/a Liberty Tax Service (“Liberty”) commenced this action against Defendant Melissa Foster d/b/a/ Foster Tax Services (“Foster”) to enforce obligations under a franchise agreement and four…