The Permanent Mission of India to the United Nations, et al. v. City of New York, New York

Subject:

Foreign Sovereigns, Property Law, Tax Law, Tax Liens, Foreign Sovereign Immunities Act (FSIA), International Law

1. Does the exception to sovereign immunity for cases "in which ... rights in immovable property situated in the United States are in issue," 28 U.S.C. section 1605(a) (4), provide jurisdiction for a municipality's lawsuit seeking to declare the validity of a tax lien on a foreign sovereign's real property when the municipality does not claim any right to own, use, enter, control or possess the real property at issue?
   
   
2. Is it appropriate for U.S. courts to interpret U.S. statutes by relying on international treaties that have not been signed by the U.S. Government and that do not accurately reflect international practice because they have only been signed by a limited number of other nations?

• United States Supreme Court Decided: June 14, 2007
• U.S. Court of Appeals - 2nd Circuit Opinion Filed: April 26, 2006
• United States Supreme Court, Cert. Granted: January 19, 2007

Resources:

• Docket Sheet From the U.S. Supreme Court.
• Northwestern University - Medill School of Journalism: On the Docket