No. 24-332

International Business Machines Corporation & Combined Affiliates v. New York Tax Appeals Tribunal, et al.

Lower Court: New York
Docketed: 2024-09-24
Status: Denied
Type: Paid
Amici (1) Experienced Counsel
Tags: commerce-clause double-taxation foreign-commerce interstate-commerce state-taxation tax-nexus
Key Terms:
Environmental AdministrativeLaw SocialSecurity Securities Immigration
Latest Conference: 2025-01-17
Related Cases: 24-333 (Vide)
Question Presented (AI Summary)

May a state impose a 'heads I win, tails you lose' regime that taxes either side of an interstate or foreign transaction, depending on which side has a nexus to the state, even though such a regime would inherently disadvantage interstate and foreign commerce if it were replicated by every jurisdiction?

Question Presented (OCR Extract)

QUESTION PRESENTED May a state impose a “heads I win, tails you lose” regime that taxes either side of an interstate or foreign transaction, depending on which side has a nexus to the state, even though such a regime would inherently disadvantage interstate and foreign commerce if it were replicated by every jurisdiction?

Docket Entries

2025-01-21
Petition DENIED.
2024-12-31
DISTRIBUTED for Conference of 1/17/2025.
2024-12-30
Reply of International Business Machines Corporation and Combined Affiliates submitted.
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2024-12-30
Reply of petitioner International Business Machines Corporation and Combined Affiliates filed. (Distributed)
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2024-12-16
Brief of New York State Commissioner of Taxation and Finance in opposition submitted.
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2024-12-16
Brief of respondent New York State Commissioner of Taxation and Finance in opposition filed.
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2024-10-23
Brief amicus curiae of Council On State Taxation filed.
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2024-10-03
Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024.
2024-10-02
Motion to extend the time to file a response from October 24, 2024 to December 16, 2024, submitted to The Clerk.
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2024-09-19
Petition for a writ of certiorari filed. (Response due October 24, 2024)
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2024-07-16
Application (24A36) granted by Justice Sotomayor extending the time to file until September 20, 2024.
2024-07-10
Application (24A36) to extend the time to file a petition for a writ of certiorari from July 22, 2024 to September 20, 2024, submitted to Justice Sotomayor.
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Attorneys

Council On State Taxation
Marilyn A. Wethekam — Council On State Taxation , Amicus
Marilyn A. Wethekam — Council On State Taxation , Amicus
International Business Machines Corporation and Combined Affiliates
Jacob Moshe Roth — Jones Day, Petitioner
Jacob Moshe Roth — Jones Day, Petitioner
New York State Commissioner of Taxation and Finance
Barbara Dale Underwood — Solicitor General, Respondent
New York State Tax Appeals Tribunal and New York State Commissioner of Taxation and Finance
Barbara Dale Underwood — Solicitor General, Respondent