royalty-income

3 cases — ← All topics

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 Question not identified.
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…