UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK -----------------------------------x U.S. SPECIALTY INSURANCE CO., : : Plaintiff, : 20cv5874 (JSR) : -v- : ORDER : UNITED SPECIALTY INSURANCE CO., : : Defendant. : : -----------------------------------x JED S. RAKOFF, U.S.D.J. On July 29, 2020, U.S. Specialty Insurance Company filed a complaint against United Specialty Insurance Company for a declaratory judgment and contribution in connection with an insurance coverage dispute. ECF No. 1. Plaintiff invoked as sources of subject matter jurisdiction

and

.

. The Declaratory Judgment Act,

“is procedural only” and “did not extend [courts’] jurisdiction.” Skelly Oil Co. v. Phillips Petroleum Co.,

(1950). Therefore, the only proper source of subject matter jurisdiction invoked by plaintiff is

.

authorizes federal district courts to hear disputes where there is diversity jurisdiction, including, as relevant here, disputes between citizens of different States.

(a)(1). In assessing whether diversity exists, “a corporation shall be deemed to be a citizen of every State and foreign state by which it has been incorporated and of the State or foreign state where it has its principal place of business.”

§ 1332(c)(1).1 The Complaint alleges that U.S. Specialty Insurance Company and United Specialty Insurance Company both have their principal place of business in Texas. ECF No. 1 44 8-9. Because the two parties to the action are citizens of the same State, the Court lacks diversity jurisdiction. Accordingly, the case is dismissed for lack of jurisdiction. SO ORDERED. Dated: New York, NY aad re □□□ August 4, 2020 United States District J

1 There is a specific provision for “any direct action against the insurer of a policy or contract of liability insurance,”

(c)(1), but the Court need not consider it. The exception expands the list of States of which a insurer-defendant may be deemed a citizen to include not only the States of the insurer’s incorporation and principal place of business but also any States where the insured is a citizen.

(c)(1).