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CITY OF NEW YORK v. PERMANENT MISSION OF INDIA

Docket Nos. 05-4260-CV(L), 05-42639-CV(CON).

446 F.3d 365 (2006)

The CITY OF NEW YORK, Plaintiff-Appellee, v. THE PERMANENT MISSION OF INDIA TO THE UNITED NATIONS and Bayaryn Jargalsaikhan, as principal resident representative to the United Nations of the Mongolian People's Republic, Defendants-Appellants, Great American Leasing Corporation and Jane Doe, The names of the last 20 defendants being unknown to the plaintiff, the persons or parties intended to be persons or corporations, if any, having or claiming an interest in or lien upon the property described in the complaint, Defendants.

United States Court of Appeals, Second Circuit.

Decided: April 26, 2006.

Attorney(s) appearing for the Case

Norman Corenthal, Assistant Corporation Counsel (Kristin M. Helmers and John Low-Beer, of counsel), for Michael A. Cardozo, Corporation Counsel of the City of New York, New York, N.Y., for Plaintiff-Appellee.

John J.P. Howley (Robert A. Kandel and Robert Grass, of counsel), Kaye Scholer LLP, New York, N.Y., for Defendant-Appellee.

Before: KATZMANN and HALL, Circuit Judges, KORMAN, District Judge.

KATZMANN, Circuit Judge.

This case arises out of the City of New York's (the "City") attempts to collect property taxes from certain foreign missions to the United Nations that have been using parts of their embassy buildings for purposes that, the City argues, render at least those portions of those buildings subject to property taxation. The merits of that claim are not before us in this interlocutory appeal. Instead, we are called upon to answer a preliminary question...

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