Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-cand-3_15-cv-05750/USCOURTS-cand-3_15-cv-05750-1/pdf.json

Nature of Suit Code: 190
Nature of Suit: Other Contract Actions
Cause of Action: 28:1332 Diversity-Contract Dispute

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United States District Court

Northern District of California

UNITED STATES DISTRICT COURT

NORTHERN DISTRICT OF CALIFORNIA

SEPHORA USA, INC.,

Plaintiff,

v.

PALMER, REIFLER & ASSOCIATES, 

P.A.,

Defendant.

Case No. 15-cv-05750-JCS 

ORDER TO SHOW CAUSE 

REGARDING DIVERSITY 

JURISDICTION

Plaintiff Sephora USA, Inc. brings this action under the federal diversity jurisdiction 

statute, 28 U.S.C. § 1332, which requires complete diversity of citizenship. Sephora alleges that it 

is a Delaware corporation with its principal place of business in California, and that Defendant 

Palmer, Reifler & Associates, P.A. (“PRA”) is a Florida professional association with its principal

place of business in Florida. Compl. (dkt. 1) ¶¶ 3−4. PRA admits the latter allegations. Answer 

(dkt. 18) ¶ 4. Although not discussed in PRA’s pending Motion for Judgment on the Pleadings, 

PRA’s Answer includes as an affirmative defense the assertion that this Court “lacks jurisdiction 

over this case and controversy.” Answer at 4 (first affirmative defense). A defect in subject 

matter jurisdiction cannot be waived.

The nature of PRA’s objection to the Court’s jurisdiction over the case is not clear. One 

conceivable argument might be that PRA should be a treated as a partnership for the purpose of 

diversity jurisdiction, and therefore as a citizen of each state of which one of its members is a 

citizen. Accordingly, PRA is ORDERED to file a declaration in the record no later than 

Wednesday, May 11, listing each state of which at least one of its partners, members, or the 

equivalent is a citizen. If any such person is a citizen of Delaware or California, the Court will

/ / /

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Case 3:15-cv-05750-JCS Document 41 Filed 05/09/16 Page 1 of 2
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United States District Court

Northern District of California

set a schedule for further briefing to address the appropriate method of determining the citizenship 

of Florida professional associations.

IT IS SO ORDERED.

Dated: May 9, 2016

______________________________________

JOSEPH C. SPERO

Chief Magistrate Judge

Case 3:15-cv-05750-JCS Document 41 Filed 05/09/16 Page 2 of 2