Top court allows lawsuits on U.N. property taxes

Legal News Center

[##_1L|1331624806.jpg|width="120" height="91" alt=""|_##]The U.S. Supreme Court ruled on Thursday that foreign governments can be sued in an effort to collect unpaid local property taxes on residences for their diplomats at the United Nations. The high court, by a 7-2 vote, sided with New York City and ruled the foreign governments are not shielded from such lawsuits on sovereign immunity grounds.

The case involved the city's efforts to collect $16.4 million in unpaid property taxes and interest from India and $2.1 million from Mongolia for their missions at the United Nations.

Under New York law, foreign governments have tax exemptions for the diplomatic mission section of their properties used exclusively for diplomatic offices and for the quarters of certain diplomats.

But the city says the government must pay taxes for the space that houses lower-level employees. The two governments refused to pay the taxes and the city sued. The foreign governments sought to dismiss the lawsuits.

Justice Clarence Thomas concluded in the court's majority opinion that the two foreign governments are not immune from the lawsuits under a 1976 federal law, a decision that allows the cases to go forward.

Justices John Paul Stevens and Stephen Breyer dissented. "If Congress had intended the statute to waive sovereign immunity in tax litigation, I think it would have said so," Stevens wrote.

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Grounds for Divorce in Ohio - Sylkatis Law, LLC

A divorce in Ohio is filed when there is typically “fault” by one of the parties and party not at “fault” seeks to end the marriage. A court in Ohio may grant a divorce for the following reasons:
• Willful absence of the adverse party for one year
• Adultery
• Extreme cruelty
• Fraudulent contract
• Any gross neglect of duty
• Habitual drunkenness
• Imprisonment in a correctional institution at the time of filing the complaint
• Procurement of a divorce outside this state by the other party

Additionally, there are two “no-fault” basis for which a court may grant a divorce:
• When the parties have, without interruption for one year, lived separate and apart without cohabitation
• Incompatibility, unless denied by either party

However, whether or not the the court grants the divorce for “fault” or not, in Ohio the party not at “fault” will not get a bigger slice of the marital property.

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