October Term 2006 · Docket 06-134
Does a tax lien convert a property tax dispute into a real property case?
India's UN mission argues tax liens do not create real property rights. New York City claims the liens trigger jurisdiction.
Verified source milestones
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
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.
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 3, lines 41-51 — Transcript, file page 3, lines 41-51
- Official Supreme Court Transcript — file page 3, lines 7-19 — Transcript, file page 3, lines 7-19
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 4, lines 5-13 — Transcript, file page 4, lines 5-13
- Official Supreme Court Transcript — file page 5, lines 11-15 — Transcript, file page 5, lines 11-15
- Official Supreme Court Transcript — file page 5, lines 33-35 — Transcript, file page 5, lines 33-35
- Official Supreme Court Transcript — file page 5, lines 39-49 — Transcript, file page 5, lines 39-49
- Official Supreme Court Transcript — file page 6, lines 33-39 — Transcript, file page 6, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 7-13 — Transcript, file page 6, lines 7-13
- Official Supreme Court Transcript — file page 7, lines 19-21 — Transcript, file page 7, lines 19-21
- Official Supreme Court Transcript — file page 7, lines 45-47 — Transcript, file page 7, lines 45-47
- Official Supreme Court Transcript — file page 7, lines 7-13 — Transcript, file page 7, lines 7-13
- Official Supreme Court Transcript — file page 8, lines 5-9 — Transcript, file page 8, lines 5-9
A citizen's guide to the whole case
What this case is about
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.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
How the case got here
The Supreme Court heard oral argument in this case on April 24, 2007.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 7-19 — Transcript, file page 3, lines 7-19
What each side wants
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.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
What each side says
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.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
What the justices asked
Justice Ginsburg asked if the counterclaim follows Federal Rules rather than conventions.
Justice Scalia asked how a lienholder can foreclose without a property interest.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 41-51 — Transcript, file page 3, lines 41-51
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 4, lines 5-13 — Transcript, file page 4, lines 5-13
- Official Supreme Court Transcript — file page 5, lines 11-15 — Transcript, file page 5, lines 11-15
- Official Supreme Court Transcript — file page 5, lines 33-35 — Transcript, file page 5, lines 33-35
- Official Supreme Court Transcript — file page 5, lines 39-49 — Transcript, file page 5, lines 39-49
- Official Supreme Court Transcript — file page 6, lines 33-39 — Transcript, file page 6, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 7-13 — Transcript, file page 6, lines 7-13
- Official Supreme Court Transcript — file page 7, lines 19-21 — Transcript, file page 7, lines 19-21
- Official Supreme Court Transcript — file page 7, lines 45-47 — Transcript, file page 7, lines 45-47
- Official Supreme Court Transcript — file page 7, lines 7-13 — Transcript, file page 7, lines 7-13
- Official Supreme Court Transcript — file page 8, lines 5-9 — Transcript, file page 8, lines 5-9
Why it matters
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.
Official sources for this section
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 41-51 — Transcript, file page 3, lines 41-51
- Official Supreme Court Transcript — file page 3, lines 7-19 — Transcript, file page 3, lines 7-19
- Official Supreme Court Transcript — file page 4, lines 31-39 — Transcript, file page 4, lines 31-39
- Official Supreme Court Transcript — file page 4, lines 5-13 — Transcript, file page 4, lines 5-13
- Official Supreme Court Transcript — file page 5, lines 11-15 — Transcript, file page 5, lines 11-15
- Official Supreme Court Transcript — file page 5, lines 33-35 — Transcript, file page 5, lines 33-35
- Official Supreme Court Transcript — file page 5, lines 39-49 — Transcript, file page 5, lines 39-49
- Official Supreme Court Transcript — file page 6, lines 33-39 — Transcript, file page 6, lines 33-39
- Official Supreme Court Transcript — file page 6, lines 7-13 — Transcript, file page 6, lines 7-13
- Official Supreme Court Transcript — file page 7, lines 19-21 — Transcript, file page 7, lines 19-21
- Official Supreme Court Transcript — file page 7, lines 45-47 — Transcript, file page 7, lines 45-47
- Official Supreme Court Transcript — file page 7, lines 7-13 — Transcript, file page 7, lines 7-13
- Official Supreme Court Transcript — file page 8, lines 5-9 — Transcript, file page 8, lines 5-9
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
- Official Supreme Court Transcript — file page 16, lines 47-7 — Transcript, file page 16, lines 47-7
- Official Supreme Court Transcript — file page 19, lines 5-3 — Transcript, file page 19, lines 5-3
- Official Supreme Court Transcript — file page 28, lines 51-13 — Transcript, file page 28, lines 51-13
- Official Supreme Court Transcript — file page 3, lines 21-39 — Transcript, file page 3, lines 21-39
- Official Supreme Court Transcript — file page 32, lines 7-17 — Transcript, file page 32, lines 7-17
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.