Tax and Business Law, at para. Carden thus dictates that, for federal diversity purposes, LLCs be treated like any other unincorporated association. Corporate tests are irrelevant, and an LLC has the citizenship of everyone of its members. Several recent decisions have applied Carden to LLCs. The application of Carden to LLCs means that a dispute between an LLC and one of its members can never qualify for diversity jurisdiction.
Defendant is a citizen of New York State.
Therefore, plaintiff is a citizen of New York State. As both plaintiff and defendant are citizens of New York State, complete diversity is lacking. All rights reserved.