Power variation of the action is based on 28 USC Sec. 1332 (a) (3), which provides power for when the action between "citizens of different states in which citizens or subjects of a foreign state are additional parties." Humphreys argues that the district court can not exercise subject matter jurisdiction over him because he is a company incorporated in the Cayman Islands and the Cayman Islands is not a "foreign state." Humphreys reaches this conclusion by noting that the ...