Owens-Corning Fiberglas Corp. v. Johnson

How later courts describe this case

• finding that section 6511(d) was designed and structured to protect taxpayers “for whom ‘later evidence’ discloses a miscalculation about the year in which a debt becomes worthless.”
• commercial car manufacturer wholly owned by French government is a “foreign state” under the FSIA
• “other considerations” included the fact that while the four at-large City-County Council seats tended to go to Republicans, one of the Republicans elected was black
• three Thornburg factors not enough “if other considerations show that the minority has an undiminished right to participate in the political process”
• “To constitute constitutionally minimum contacts, ... the defendant’s contacts with the applicable forum must ... be related to the plaintiffs cause of action or have given rise to it”