JTH Tax, Inc. v. Frashier
Court of Appeals for the Fourth Circuit
1Opinion of the Court
Reversed by published opinion. Judge MOTZ wrote the opinion, in which Judge KING and Judge DAVIS joined.
OPINION
DIANA GRIBBON MOTZ, Circuit Judge:
JTH Tax, Inc. (“Liberty”) appeals from an order dismissing its complaint for lack of subject matter jurisdiction. Liberty contends that the district court erred in holding that its complaint failed to meet the $75,000 amount in controversy requirement for diversity jurisdiction under 28 U.S.C. § 1332(a). We agree and so reverse.
I
Liberty franchises thousands of tax preparation offices nationwide. The dispute before us arises from its relationship with…
2Cases cited11 opinions
- Saint Paul Mercury Indemnity Co. v. Red Cab Co.Supreme Court of the United States · 1938
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Kathleen A. Shanaghan v. John D. Cahill Cahill & Associates, IncorporatedCourt of Appeals for the Fourth Circuit · 1995
- Glenwood Light & Water Co. v. Mutual Light, Heat & Power Co.Supreme Court of the United States · 1915
- Multi-Channel TV Cable Co. v. Charlottesville Quality Cable Operating Co.Court of Appeals for the Fourth Circuit · 1994
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- Marchese v. JPMorgan Chase Bank, N.A.District Court, D. Maryland · 2013
- James McDaniel Jr. v. John BlustCourt of Appeals for the Fourth Circuit · 2012
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