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4 results for “New York Tax Appeals Tribunal, et al.”
| Case | Title | Lower Court | Docketed | Status | Tags | Question Presented |
|---|---|---|---|---|---|---|
| 24-332 | International Business Machines Corporation & Combined Affiliates v. New York Tax Appeals Tribunal, et al. | New York | 2024-09-24 | Denied | commerce-clause double-taxation foreign-commerce interstate-commerce state-taxation tax-nexus | 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 … |
| 24-333 | The Walt Disney Company v. New York Tax Appeals Tribunal, et al. | New York | 2024-09-24 | Denied | corporate-affiliates dormant-commerce-clause interstate-commerce royalty-income state-jurisdiction tax-discrimination | Whether a state tax law that on its face treats royalty income derived from corporate affiliates less favorably if the affiliates do not subject thems… |
| 24A52 | The Walt Disney Company v. New York Tax Appeals Tribunal, et al. | New York | 2024-07-16 | Presumed Complete | dormant-commerce-clause facial-discrimination interstate-commerce royalty-income state-taxation strict-scrutiny | Whether a state tax law that conditions a royalty income exclusion on the geographic location of the royalty payor constitutes impermissible discrimin… |
| 18-367 | Mary E. Jacobi v. New York Tax Appeals Tribunal, et al. | New York | 2018-09-20 | Denied | 14th-amendment driver's-license due-process financial-hardship property-interest tax-collection tax-law | Whether New York Tax Law Section 171-v is unconstitutional by failing to provide meaningful due process and/or a financial hardship provision before s… |