• For purposes of determining whether diversity jurisdiction exists in federal court, a corporation is considered a citizen of both its state of incorporation and the state of its principal place of business. See DIVERSITY OF CITIZENSHIP. [Cases: Corporations 52, 503(1); Taxation 397, 1016. C.J.S. Corporations §§ 107–109, 717, 886; Taxation §§ 577–579, 1708.]
corporate domicile
The place considered by law as the center of corporate affairs, where the corporation’s functions are discharged; the legal home of a corporation, usu. its state of incorporation or the state in which it maintains its principal place of business.
