BENTON, Circuit Judge.
Cincinnati Indemnity Company issued a workers' compensation policy to A & K Construction Company d/b/a Kirchner and Company (A & K). Cincinnati sued for a declaratory judgment that Kevin Kirchner was not an A & K employee when he was injured on May 17, 2006. Both Kirchner and A & K moved to dismiss for lack of subject matter jurisdiction. The district court granted the motions to dismiss under Federal Rule of Civil Procedure...
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