Plaintiff, a Canadian resident, commenced an action against defendant, another Canadian resident in Manhattan's small claims court. Plaintiff moved to amend the caption to add additional defendants and defendant moved to dismiss the complaint due to subject matter and personal jurisdiction.

Manhattan Civil Court Judge Wendy Changyong Li  denied defendant's motions to dismiss, finding that defendant had availed itself of New York in a manner to establish jurisdiction in the state because they maintained a virtual office in Manhattan.