The executive, who is currently on paid leave from the financial institution, and his legal team have claimed that the civil lawsuit brought against him by the Securities and Exchange Commission (SEC) should be dismissed as the deal was not undertaken in the US.
Mr Tourreâs lawyers cited a ruling by the US Supreme Court from earlier in the year as justification for the case to be rejected by the court.
In June, the authorities ruled that fraud claims surrounding securities based outside the US made by overseas investors on foreign exchanges were not compatible with US legislation.
The filing, which was quoted by Bloomberg, said the deal âwas not subject to the antifraud provisions of federal securities lawsâ.
âThe complaintâs failure to allege that any Abacus 2007-ACI transaction took place in the US requires dismissal.â
Legal action against Goldman Sachs and Mr Tourreâs was launched earlier in the year amid claims that the bank deliberately misled investors over the Abacus 2007-AC1 deal.
The bank was accused of failing to inform investors that hedge fund Paulson & Co had bet against the performance of the investment products.
Goldman Sachs subsequently agreed to pay the SEC $550 million to settle the claims.
By Jim Ottewill