Permanent Mission of India to the United Nations v. City of New York

Summary

The Court held that the Foreign Sovereign Immunities Act (FSIA) does not grant immunity to foreign sovereigns from suits to declare the validity of tax liens on their U.S. property used for housing employees. Because tax liens constitute interests in immovable property, the suit falls under the FSIA’s immovable property exception. Justice Stevens dissented, arguing tax liability disputes fall outside the exception and threaten the general immunity rule.