THE CATS COMPANY v. TIG INSURANCE COMPANY

KAPLAN, District Judge.

This action was removed on the basis of the alleged diversity of citizenship of plaintiff and defendant. The notice of removal alleges that plaintiff is a New York partnership, evidently on the assumption that a partnership is regarded as a legally significant entity for jurisdictional purposes. In fact, however, a partnership is a citizen of every state of which any of its partners, general or limited, is a citizen. Carden v. Arkoma Associates, 494 U.S. 185 (1990). As neither the complaint nor the notice of removal alleges the citizenship of each of the partners of the plaintiff, the removing defendant has not sustained its burden of demonstrating the existence of complete diversity of citizenship.

Accordingly, the action is remanded to the Supreme Court of the State of New York, County of New York, for lack of subject matter jurisdiction.

SO ORDERED.