JTH Tax, Inc. v. Frashier

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that, generally, the sum asserted in the plaintiff's complaint “controls the amount in controversy determination” if alleged in good faith
• stating that disagreement over the mathematical accuracy of a plaintiff’s damages calculation does not call jurisdiction into question
• a court should not dismiss a claim for insufficient amount-in-controversy if the “calculations employ reasoning that is at least facially plausible[.]”
• “In most cases, the ‘sum claimed by the plaintiff controls’ the amount in controversy determination.” (quoting St. Paul Mercury Indem. Co., 303 U.S. at 288)
• “In other words, jurisdiction turns not on the sum contained in [plaintiffs] summary judgment motion, but on the good faith of the allegation in its complaint of an adequate jurisdictional amount.”
• “We ascertain the value of an injunction for amount in controversy purposes by reference to the larger of two figures: the injunction’s worth to the plaintiff or its cost to the defendant.”

Source: CourtListener parenthetical corpus (CC0).