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

Issue: 1) Whether, in determining whether Congress authorized the Secretary of State ("Secretary") to preempt traditional state taxing powers by designating certain exemptions from state and local property tax laws under The Foreign Missions Act, 22 U.S.C. §§ 4301 et seq. ("FMA"), courts should defer to the Secretary's own interpretation of her FMA powers; 2) whether the FMA authorizes the Secretary's preemption of state and local property tax laws; and 3) whether upholding the Secretary's creation and conferral of retroactive tax exemptions under the FMA is contrary to Supreme Court precedent.

Briefs and Documents

Certiorari-stage documents

• Opinion below (2d Circuit)
• Petition for certiorari
• Brief in opposition
• Amicus brief of the International Municipal Lawyers Association, et al.
• Petitioner's reply
• Petitioner's supplemental brief