A federal court’s authority to hear a case is often referred to legally as “subject-matter jurisdiction,” or simply “jurisdiction.” In a federal tax case, numerous courts have ...

In a victory for taxpayers across the nutmeg state, the Connecticut Supreme Court recently held in 7 Germantown Rd., LLC v.

However, citizenship of LLC members is not a key component of personal jurisdiction. The tests for subject matter jurisdiction and personal jurisdiction, while sometimes muddled, are in fact distinct.