Permanent Mission of India to the United Nations v. New York
The Permanent Mission of India to the United Nations, et al. v. City of New York, New York
Foreign Sovereigns, Property Law, Tax Law, Tax Liens, Foreign Sovereign Immunities Act (FSIA), International Law
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?
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?