royalty-income

Case	Title	Lower Court	Docketed	Status	Flags	Tags	Question Presented
24-333	The Walt Disney Company v. New York Tax Appeals Tribunal, et al.	New York	2024-09-24	Denied	Amici (1)	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…
19-119	Staples, Inc., et al. v. Comptroller of the Treasury of Maryland	Maryland	2019-07-24	Denied	Response RequestedResponse WaivedRelisted (2)	apportionment commerce-clause constitutional-taxation due-process franchise-fees income-apportionment income-tax interstate-commerce royalty royalty-fees royalty-income state-courts state-taxation	When an out-of-State business receives royalty fees, franchise fees, or similar payments from in-State businesses, may a State imposing income taxes c…