Atlantic Mutual Insurance v. Balfour Maclaine International Ltd.

ALTIMARI, Circuit Judge:

Plaintiff-appellant Atlantic Mutual Insurance Company (“Atlantic”) appeals from a judgment entered in the United States District Court for the Southern District of New York (Shirley Wohl Kram, Judge), dismissing its action for declaratory relief against defendants-appellees Van Ekris & Stoett, Inc. (“Van Ekris”), Balfour Ma-claine International, Inc. (“Balfour”) and various lender banks, for lack of subject matter jurisdiction. Atlantic sought a declaratory judgment relieving it of liability under a policy it had issued to Van Ekris and its parent company Balfour. Van…