The Permanent Mission of India to the United Nations, et al. v. City of New York, New York (551 U.S. 193)
U.S. Supreme Court · decided June 14, 2007 · Supreme Court Database (Spaeth)
- Citation
- 551 U.S. 193 · 127 S. Ct. 2352
- Decided
- June 14, 2007
- Term
- October Term 2006
- Vote
- 7–2
- Majority author
- Justice Thomas
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
Justice Thomas delivered the opinion of the Court. The Foreign Sovereign Immunities Act of 1976 (FSIA), 28 U. S. C. § 1602 et seq., governs federal courts’ jurisdiction in lawsuits against foreign sovereigns. Today, we must decide whether the FSIA provides immunity to a foreign sovereign from a lawsuit to declare the validity of tax liens on property held by the sovereign for the purpose of housing its employees. We hold that the FSIA does not immunize a foreign sovereign from such a suit. I The Permanent Mission of India to the United Nations is located in a 26-floor building in New York City that is owned by the Government of India. Several floors are used for diplomatic offices, but approximately 20 floors contain residential units for diplomatic employees of the mission and their families. The employees — all of whom are below the rank of Head of Mission or Ambassador — are Indian citizens who receive housing from the mission rent free. Similarly, the Ministry for Foreign Affairs of the People’s Republic of Mongolia is housed in a six-story building in New York City that is owned by the Mongolian Government. Like the Permanent Mission of India, certain floors of the Ministry Building include residences for lower level employees of the Ministry and their families. Under New York law, real property owned by a foreign government is exempt from taxation if it is “used…
Excerpt of a 14,675-character opinion. The full text and citation network load in the interactive viewer above.