tax-nexus

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags 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 Amici (1) 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 …