No. 24-333

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

Lower Court: New York
Docketed: 2024-09-24
Status: Denied
Type: Paid
Amici (1) Experienced Counsel
Tags: corporate-affiliates dormant-commerce-clause interstate-commerce royalty-income state-jurisdiction tax-discrimination
Latest Conference: 2025-01-17
Related Cases: 24-332 (Vide)
Question Presented (from Petition)

Whether a state tax law that on its face treats royalty income derived from corporate affiliates less favorably if the affiliates do not subject themselves to the state's jurisdiction facially discriminates against interstate and foreign commerce.

Question Presented (AI Summary)

Whether a state tax law that on its face treats royalty income derived from corporate affiliates less favorably if the affiliates do not subject themselves to the state's jurisdiction facially discriminates against interstate and foreign commerce

Docket Entries

2025-01-21
Petition DENIED.
2024-12-31
DISTRIBUTED for Conference of 1/17/2025.
2024-12-31
Reply of Walt Disney Co. & Consolidated Subsidiaries submitted.
2024-12-31
Reply of petitioners Walt Disney Co. & Consolidated Subsidiaries filed. (Distributed)
2024-12-31
2024-12-16
Brief of New York State Commissioner of Taxation and Finance in opposition submitted.
2024-12-16
Brief of respondent New York State Commissioner of Taxation and Finance in opposition filed.
2024-10-23
2024-10-03
Motion to extend the time to file a response is granted and the time is extended to and including December 16, 2024.
2024-10-02
Motion to extend the time to file a response from October 24, 2024 to December 16, 2024, submitted to The Clerk.
2024-09-20
Petition for a writ of certiorari filed. (Response due October 24, 2024)
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

Council On State Taxation
Frederick J. NicelyCouncil On State Taxation, Amicus
Tax Appeals Tribunal of the State of New York, et al.
Barbara Dale UnderwoodSolicitor General, Respondent
Walt Disney Co. & Consolidated Subsidiaries
Paul D. ClementClement & Murphy, PLLC, Petitioner