No. 24A52

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

Lower Court: New York
Docketed: 2024-07-16
Status: Presumed Complete
Type: A
Tags: dormant-commerce-clause facial-discrimination interstate-commerce royalty-income state-taxation strict-scrutiny
Latest Conference: N/A
Question Presented (from Petition)

Question not identified.

Question Presented (AI Summary)

Whether a state tax law that conditions a royalty income exclusion on the geographic location of the royalty payor constitutes impermissible discrimination against interstate commerce under the dormant Commerce Clause

Docket Entries

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

The Walt Disney Company and Consolidated Subsidiaries
Marc A. SimonettiState Tax Law LLC, Petitioner