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

The Permanent Missions of India and Mongolia to the United Nations (defendants) each occupied office buildings in New York City, using part of the space for official diplomatic business and part to house low-level staff and their families rent-free; under New York law, only the portion of a diplomatic building used exclusively for qualifying diplomatic purposes is tax-exempt, with the rest taxable. When the Missions refused to pay taxes assessed on the staff-housing portions, New York City (plaintiff) obtained tax liens and sued in state court to establish their validity; the Missions removed to federal court and claimed sovereign immunity under the Foreign Sovereign Immunities Act (FSIA), but the district court and court of appeals held the FSIA's 'immovable property' exception applied, and the Missions sought certiorari.