context: The academic literature has also largely criticized the revenue rule as having little application when the foreign sovereign is the plaintiff in a case. See William J. Kovatch, Jr., Recognizing Foreign Tax Judgments: An Argument for the Revocation of the Revenue Rule, 22 Hous. J. Int'l L. 265 (2000) (stating that Justice Hand's rationale that the review of foreign tax laws might cause the foreign nation "embarrassment" is outdated rationale when foreign government is plaintiff). To reiterate, this Court is less concerned about "embarrassing" Ecuador and is more concerned with encroaching on Legislative and Executive functions. Even Judge Ga-raufis conceded in his initial European Community opinion that separation of powers remains a legitimate basis for invoking the rule.
citation_a.signal: see
citation_a.identifier: 150 F.Supp.2d 477, 477
citation_a.parenthetical: "abstention under the revenue rule is never warranted in the absence of genuine separation of powers concerns."
citation_a.sentence: See European Cmty. I, 150 F.Supp.2d at 477 (“abstention under the revenue rule is never warranted in the absence of genuine separation of powers concerns.”); see also European Cmty. II, 186 F.Supp.2d at 235 (“the concerns underlying the current version of the revenue rule are satisfied where the proper coordinate branch adequately confers its blessings on jurisdiction.”).
citation_b.signal: see also
citation_b.identifier: 186 F.Supp.2d 235, 235
citation_b.parenthetical: "the concerns underlying the current version of the revenue rule are satisfied where the proper coordinate branch adequately confers its blessings on jurisdiction."
citation_b.sentence: See European Cmty. I, 150 F.Supp.2d at 477 (“abstention under the revenue rule is never warranted in the absence of genuine separation of powers concerns.”); see also European Cmty. II, 186 F.Supp.2d at 235 (“the concerns underlying the current version of the revenue rule are satisfied where the proper coordinate branch adequately confers its blessings on jurisdiction.”).