No. 24A52

The Walt Disney Company v. New York Tax Appeals Tribunal, et al.

Lower Court: New York
Docketed: 2024-07-16
Status: Presumed Complete
Type: A
Tags: dormant-commerce-clause facial-discrimination interstate-commerce royalty-income state-taxation strict-scrutiny
Latest Conference: N/A
Question Presented (AI Summary)

Whether a state tax law that conditions a royalty income exclusion on the geographic location of the royalty payor constitutes impermissible discrimination against interstate commerce under the dormant Commerce Clause

Question Presented (OCR Extract)

No question identified. :

Docket Entries

2024-07-17
Application (24A52) granted by Justice Sotomayor extending the time to file until September 20, 2024.
2024-07-12
Application (24A52) 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.

Attorneys

The Walt Disney Company and Consolidated Subsidiaries
Marc A. SimonettiState Tax Law LLC, Petitioner
Marc A. SimonettiState Tax Law LLC, Petitioner