Gutch v. Federal Republic of Germany
Docket: No. 06-7151
Court: Court of Appeals for the D.C. Circuit; October 31, 2007; Federal Appellate Court
The appeal concerns Harold Gutch's lawsuit against the Federal Republic of Germany regarding tax assessments against his deceased father, Dr. Samuel L. Kobre. Gutch contends that Dr. Kobre, who was part of the Allied Forces in Berlin from 1951 until his death, should be immune from German tax liability. Gutch seeks to have a German judgment against his father declared null and void and seeks damages. The district court granted Germany's motion to dismiss and denied Gutch's motion for leave to perfect service of process, which Gutch appealed. The court affirmed the district court's decision, emphasizing that Germany enjoys sovereign immunity under the Foreign Sovereign Immunities Act (FSIA), with limited exceptions that do not apply in this case. Gutch attempted to invoke two FSIA exceptions: the existence of international agreements and an implied waiver of sovereign immunity by Germany. However, the court found no applicable international agreements that conflicted with FSIA provisions, and Germany's post-World War II surrender did not constitute a clear waiver of immunity. The court noted that implied waivers have been recognized only in specific circumstances, none of which Gutch's claims met. Consequently, the district court's lack of subject matter jurisdiction over Gutch's claims led to a proper denial of the motion for service of process. The court's decision will not be published, and the mandate will be withheld pending any timely petition for rehearing or rehearing en banc.