Determining the subject matter and personal jurisdiction

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The case is about company B moving to other state to take advantage of state tax break, so it invested and spent on property to the state it will move in. however, the dept. of justice sent a letter that it had violated the US commerce clause. company B is determined to file a case so to either have a refund of what was spent or to have legal right to move.

What court will company B file a lawsuit which has both subject matter and personal jurisdiction? Is it federal court or U.S Tax Court?

Reference no: EM132489326

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