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YOUNG AMERICA v. AFFILIATED COMPUTER SERVICES

No. 04-3674.

424 F.3d 840 (2005)

YOUNG AMERICA CORPORATION, a Minnesota Corporation, Appellant, v. AFFILIATED COMPUTER SERVICES (ACS), INC., a Nevada Corporation, in its capacity as agent for the States of Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Maine, Maryland, Massachusetts, Michigan, Mississippi, Montana, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, Oklahoma, Oregon, Rhode Island, South Carolina, South Dakota, Tennessee, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming (the "States"); David Epstein, in his capacity as agent for the States, Appellees.

United States Court of Appeals, Eighth Circuit.

Filed: September 29, 2005.

Attorney(s) appearing for the Case

Patrick J. McLaughlin, argued, Minneapolis, MN (Todd C. Pearson, on the brief), for appellant.

Aaron D. Van Oort, argued, Minneapolis, MN (Jerry W. Snider, on the brief), for appellee.

Before RILEY, BRIGHT, and JOHN R. GIBSON, Circuit Judges.

RILEY, Circuit Judge.

Young America Corporation (Young America) brought this action against Affiliated Computer Services, Inc. (ACS) and David Epstein (Epstein), an individual affiliated with ACS, seeking declaratory and injunctive relief to prevent ACS from auditing Young America's business records. The district court1 dismissed the action for lack of subject matter jurisdiction. Young America appeals, and we affirm.

I. BACKGROUND...

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