SIBEN ET AL.
v.
COMMISSIONER OF INTERNAL REVENUE

U.S. | 1991-11-12
No. 91-312
Justice White would grant certiorari.
502 U.S. 963 Supreme Court of the United States (1991) Positive Treatment
Cited by 2 cases

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  • In re First Nat'l Bank OF Boston, 70 F.3d 1184 (11th Cir. 1995)
    …ge the plaintiffs citizenship at the time of filing the removal notice was a “procedural, rather than [a] jurisdictional, defect.” In re Allstate, 8 F. 3d at 221 (quoting Baris v. Sulpi-cio Lines, Inc., 932 F. 2d 1540, 1544 (5th Cir.), cert. denied, 502 U.S. 963, 112 S.Ct. 430, 116 L.Ed.2d 449 (1991)). That court decided that, although there had not been a demonstration of complete diversity, there was no record evidence to show that diversity did not exist factually. Id. Furthermore, “any qualms” that t…

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