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AMTAX HOLDINGS 227, LLC v. TENANTS' DEVELOPMENT II

No. 21-1043.

15 F.4th 551 (2021)

AMTAX HOLDINGS 227, LLC and Tax Credit Holdings III, LLC, Plaintiffs, Appellants, v. TENANTS' DEVELOPMENT II CORP. and Tenants' Development Corp., Defendants, Appellees.

United States Court of Appeals, First Circuit.

October 13, 2021.

Attorney(s) appearing for the Case

Louis E. Dolan, Jr. , with whom Stephen M. LaRose and Nixon Peabody LLP were on brief, for appellants.

David A. Davenport , with whom BC Davenport, LLC was on brief, for appellees.

Before Kayatta, Selya, and Barron, Circuit Judges.

Federal courts are courts of limited jurisdiction, and this appeal requires us to decide whether the case at hand sufficiently implicates federal interests so as to "aris[e] under federal law," 28 U.S.C. § 1331, and thus galvanize a federal district court's subject-matter jurisdiction. The court below answered this question...

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