U.S. Justice
In 1971, Gerald Mayo brought a civil rights action in the United States District Court for the Western District of Pennsylvania against Satan and his servants, who allegedly placed deliberate obstacles in Mayo’s path. In its written opinion, the Court did not deny Satan’s existence, but asserted that it was unlikely that Satan was ever present in the Western District of Pennsylvania, stating, “We question whether plaintiff may obtain personal jurisdiction over the defendant in this judicial district.”
In a jocular reference to The Devil and Daniel Webster, the court implied that Satan might live in New Hampshire, stating, “While the official reports disclose no case where this defendant has appeared as defendant there is an unofficial account of a trial in New Hampshire where this defendant filed an action of mortgage foreclosure as plaintiff.” This appears to be the only published legal case in the U.S. concerning Satan, and the present U.S. official position seems to be that Satan may exist and, if so, might be found in New Hampshire.
Source here