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City of New York","href":"https:\/\/api.oyez.org\/cases\/2006\/06-134","view_count":0,"docket_number":"06-134","additional_docket_numbers":null,"manner_of_jurisdiction":"Writ of \u003Ci\u003Ecertiorari\u003C\/i\u003E","first_party":"Permanent Mission of India to the United Nations et al.","second_party":"City of New York, New York","timeline":[{"event":"Granted","dates":[1169186400],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39737"},{"event":"Argued","dates":[1177390800],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39738"},{"event":"Decided","dates":[1181797200],"href":"https:\/\/api.oyez.org\/case_timeline\/case_timeline\/39739"}],"lower_court":{"ID":7,"name":"United States Court of Appeals for the Second Circuit","href":"https:\/\/api.oyez.org\/taxonomy\/term\/7"},"facts_of_the_case":"\u003Cp\u003EForeign countries can own buildings surrounding the United Nations in New York City tax-free if the buildings are used exclusively for diplomatic purposes. The City filed lawsuits against the Indian and Mongolian consulates in a District Court for failing to pay taxes on properties used for non-diplomatic purposes. The two consulates argued that the Foreign Sovereign Immunity Act (FSIA) granted them immunity from suit. The District Court ruled that it had jurisdiction to hear the suit under the FSIA\u0027s \u0022immovable property\u0022 exception, which removes immunity from foreign countries when \u0022rights in immovable property situated in the United States are in issue.\u0022 The two countries argued that \u0022rights\u0022 denoted a narrow set of property laws and did not extend to tax matters. The U.S. Court of Appeals for the Second Circuit affirmed.\u003C\/p\u003E\n","question":"\u003Cp\u003E1) Does a suit to recover property taxes imposed on property owned by a foreign state fall within the Foreign Sovereign Immunity Act\u0027s \u0022immovable property\u0022 exception to sovereign immunity?\u003C\/p\u003E\n\u003Cp\u003E2) Did the court of appeals err in relying on two international agreements to which the United States is not a party in the course of interpreting the Foreign Sovereign Immunity Act?\u003C\/p\u003E\n","conclusion":"\u003Cp\u003EYes and unanswered. The Court held 7-2 that the \u0022immovable property\u0022 exception to sovereign immunity in the FSIA covers disputes over tax liens on the property as well as disputes over ownership and possession. The opinion by Justice Clarence Thomas ruled that a tax lien, by both its dictionary definition and its practical effect, is an interest or right in property. This broad interpretation of the exception was consistent with Congress\u0027s purpose in passing FSIA to adopt a much more restrictive theory of sovereign immunity than the previous, virtually absolute one. The Court found some of the evidence from contemporaneous international agreements to be ambiguous and equivocal, but it held that its interpretation was consistent with Congress\u0027s intention to codify the state of international law at the time of FSIA\u0027s enactment. Justice Stevens\u0027s dissent argued that \u0022[s]uch a broad exception to sovereign immunity threatens [...] to swallow the rule.\u0022\u003C\/p\u003E\n","advocates":[{"advocate":{"ID":30735,"name":"John J.P. 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