State immunity — Jurisdictional immunity — Corporation controlled by instrumentalities of State — Liability of State for acts of instrumentalities — Presumption of separate legal personality — Establishment of agency relationship between State and instrumentality — Whether rebutting presumption of separate legal personality — Burden of proof — Standard of proof — Commercial activity exception — Instrumentalities of Iranian Government depriving United States corporation of its control of Iranian company — Whether constituting a commercial activity — Whether having direct effect within the United States — Waiver — Filing of motion — Whether constituting an implied waiver — Iran-United States Treaty of Amity, 1955 — Foreign Sovereign Immunities Act 1976

Relationship of international law and municipal law — Treaties — Effect in municipal law — Algiers Accords, 1981 — Decisions by Iran-United States Claims Tribunal — Finding that corporation controlled by Iran — Whether finding conclusive in subsequent State immunity proceedings before United States courts

International tribunals — Iran-United States Claims Tribunal — Decisions — Effect in municipal law — Finding that corporation controlled by Iran — Whether finding conclusive in subsequent State immunity proceedings before United States courts — The law of the United States