{"argument_date":"2007-04-24T00:00:00Z","arguments":[{"argument_date":"2007-04-24T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","paragraphs":["John Howley argued these are tax enforcement lawsuits.","He stated the only issue is whether a tax is owed.","Vikram Srinivasan argued tax actions are not property cases.","He said attaching a lien does not change the case nature."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 11-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 11-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 39-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 39-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 19-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 8, lines 5-9"}]}],"caption":"Permanent Mission of India to United Nations v. City of New York","case_history":[{"changed_at":"2026-08-29T20:06:36.013096Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"India's UN mission argues tax liens do not create real property rights. New York City claims the liens trigger jurisdiction.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}],"dispositions":[],"latest_court_document_date":"2007-04-24T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2006","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/06-134.html","primary_docket":"06-134","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T12:23:53.665894Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["The dispute centers on whether a tax lien creates a real property right. India's mission says the case remains a tax dispute. New York City says the lien makes it a property case."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on April 24, 2007."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 7-19"}]},{"heading":"What each side wants","paragraphs":["India's mission wants the tax claims dismissed to preserve its sovereign immunity.","New York City wants the tax claims to proceed to collect the unpaid debts."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}]},{"heading":"What each side says","paragraphs":["India's mission argues tax liens do not create real property rights.","New York City argues the liens transform the case into a property dispute."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}]},{"heading":"What the justices asked","paragraphs":["Justice Ginsburg asked if the counterclaim follows Federal Rules rather than conventions.","Justice Scalia asked how a lienholder can foreclose without a property interest."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 11-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 11-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 39-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 39-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 19-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 8, lines 5-9"}]},{"heading":"Why it matters","paragraphs":["This case defines the scope of diplomatic immunity for tax debts. It determines whether cities can collect taxes from foreign missions. The outcome affects municipal finances and international relations."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 41-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 41-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 7-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 31-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 31-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 5-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 4, lines 5-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 11-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 11-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 33-35","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 33-35"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 39-49","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 5, lines 39-49"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 33-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 33-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 6, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 19-21","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 19-21"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 45-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 45-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 7-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 7, lines 7-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 5-9","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 8, lines 5-9"}]}],"slug":"2006-06-134-permanent-mission-of-india-to-united-nations-v-city-of-new-york","term":"2006","title":"Does a tax lien convert a property tax dispute into a real property case?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 16, lines 47-7","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 16, lines 47-7"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 5-3","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 19, lines 5-3"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 28, lines 51-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 28, lines 51-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 21-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 3, lines 21-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 32, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2006/06-134.pdf","page_label":"file page 32, lines 7-17"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}